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of <h1>Tribunal dismisses appeal as infructuous after resolution plan approval makes proceedings moot</h1> <h3>M/s. Ramsarup Lohh Udyog (Unit of M/s. Ramswarup Industries Ltd.) Versus Commissioner of Central Excise, Haldia Commissionerate</h3> CESTAT Kolkata dismissed the appeal as infructuous after the assessee informed that NCLT had approved the resolution plan on 04.09.2019. The Tribunal held ... Maintainability of appeal - assessee/appellant submitted that the assessee has gone to NCLT and as per order dated 04.09.2019 resolution plan has been approved by NCLT, the appeal filed by the appellant has become infructuous - HELD THAT:- The appeal dismissed as infructuous. The Appellate Tribunal (CESTAT Kolkata) dismissed the appeal as infructuous after the assessee informed that the National Company Law Tribunal (NCLT) had approved the resolution plan on 04.09.2019. The Tribunal held the appeal no longer maintainable given the NCLT's order. The decision was delivered by Hon'ble Shri Ashok Jindal, Member (Judicial).
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