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2015 (12) TMI 941 - AT - Central ExciseDuty demand - Abatement of proceedings since Respondent company is wound up - Held that:- Both the Respondent Companies are being wound up and no application was filed by the liquidator for continuance of the proceedings. Rule 22 of the Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982 provides continuance of proceedings after death or adjudication as an insolvent of a party to the appeal or application. - On plain reading of Rule 22 of the Rules, 1982, it is clear that when a Respondent in the case of a company, is being wound up, the appeal or application shall abate, unless an application is made for continuance of such proceedings by administrator, receiver, liquidator or other legal representative of the appellant or respondent, as the case may be. In the present case, the Respondent companies are wound up, as revealed from the Letter dated on 12.12.2014. Hence, the appeal filed by the Revenue against the Respondent shall be abated. - Decided against Revenue.
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