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TMI Blog2013 (11) TMI 25X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 28.3.2012 had ordered for winding up of the company in accordance with law and have also directed the official liquidator to take charge of the assets of the company and take steps for realization of the same – Held that:- It is very clear that the appeal filed by the appellant-company gets abated – Nevertheless if the appeal abates it would mean that the order under challenge gets revived an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Mr. B.G. 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 subm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the appeal 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 ab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iquidator 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 departme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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