2013 (11) TMI 25

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....Chidanand Urs, Advocate For the Respondent: Mr. S. Teli, Deputy Commissioner (AR) ORDER Per: B.S.V. Murthy This is a case of assembling of computers without payment of duty by the appellant-company. Besides duty demand with interest, penalties also have been imposed on the appellant-company and their two Directors. 2. When the matter was called, the learned counsel submits that Hon'....

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....al number is E/2304/2011. Rule 22 of CESTAT Procedure Rules reads as under: Rule 22: Continuance of proceedings after death or adjudication as an insolvent of a party to the appeal or application. Where in any proceedings the appellant or applicant or a respondent dies or is adjudicated as an insolvent or in the case of a company, is being wound up, the appeal or application shall abate, unless....

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....for appropriate action by him. In our opinion, unless official liquidator files an appeal for restoration of the appeal, the appeal which is abated ceases to be a matter before us. We also direct the Revenue to submit a copy of this order to the official liquidator and seek recovery of the duties dues to the department. A copy meant for the official liquidator may be sent to the department who wil....