The CESTAT ALLAHABAD held that the appeal abates u/s Rule 22 of ...
Appeal abates u/r 22 as no application for continuance was made by official liquidator post liquidation order.
Case Laws Central Excise
May 27, 2024
The CESTAT ALLAHABAD held that the appeal abates u/s Rule 22 of Custom, Excise & Service Tax Appellate Tribunal Procedure Rules, 1982 due to the liquidation order by NCLT appointing an official liquidator for the appellant company. The official liquidator did not file an application for continuance of the appeal before the tribunal within five years of the NCLT order. As per Rule 22, the appeal stands abated.
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