Insolvency resolution plan rendered excise recovery dispute infructuous, as pre-cut-off government dues were extinguished and no further claims survived.

An appeal became infructuous where an approved insolvency resolution plan provided that pre-cut-off operational creditor and government dues were fully and finally discharged, settled, extinguished and waived, with no further claims surviving. The Tribunal also noted that the same issue had already been decided in the appellant's own case. Although the plan prima facie indicated that the adjudged dues could not be recovered, the Tribunal declined to finally determine recoverability in the absence of an express provision under the Central Excise framework and treated the matter as no longer requiring adjudication on merits.

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Issues: Whether the appeal, in view of the approved resolution plan under insolvency proceedings and the earlier Tribunal decision in the appellant's own case, had become infructuous.

Analysis: The resolution plan recorded that operational creditors and government dues relating to the period prior to the closing date stood fully and finally discharged, settled, extinguished, and waived, and that no further claims would survive. The Tribunal noted that the same issue had already been decided in the appellant's own case and that, although the plan prima facie indicated that the adjudged dues could not be recovered, the Tribunal itself would not finally determine recoverability in the absence of an express provision under the Central Excise framework. In that view, the matter was treated as no longer requiring adjudication on merits.

Conclusion: The appeal was held to be infructuous and disposed of accordingly.

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