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2014 (3) TMI 242 - AT - Central ExciseContinuance of proceedings after death or adjudication as an insolvent of a party to the appeal or application - company under liquidation - Rule 22 of the CESTAT Procedure Rule - Held that:- when an appeal or an application is filed by a company and same is being wound up, the appeal or application shall abate unless an application is made for continuance of such proceedings by or against the successor in interest, the executor, administrator, receiver, liquidator or other legal representative of the appellant or applicant or respondent, as the case may be. In this case, from the order of Honble Allahabad High Court, it is clear that the appellant company is being wound up and official liquidator has been appointed. But, since no application for continuance of the proceedings has not been received from the official liquidator in accordance with the Rule 22 of the CESTAT Procedure Rules, all these appeals, stay applications and miscellaneous applications filed by the appellant company M/s DSM Sugar shall be treated as abated in terms of Rule 22 of the CESTAT Procedure Rules. The department can present its claim of Revenue against the appellant before the official liquidator and the official liquidator, is also, at liberty to file applications before this Tribunal for restoration of the appeals and stay applications and their continuance.
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