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2000 (8) TMI 108 - AT - Central ExciseExtract: .......t 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 In view of this position the present appeal has abated. 2. In the circumstances detailed above we dismiss the appeal as having abated, without going into the issues referred to the Larger Bench.
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