https://www.taxtmi.com/caselaws?id=430900 The tribunal dismissed the appeal as infructuous due to the NCLT order liquidating the appellant company, emphasizing the impact on recovery of dues. It clarified that Rule 22 of CESTAT Procedure Rules, 1982 does not apply to companies under insolvency resolution. The tribunal highlighted the department's responsibility to determine recovery of adjudged dues in the absence of explicit provisions under Customs and Central Excise Act. It recommended issuing guidelines for revenue department in cases involving IBC proceedings before NCLT/NCLAT to ensure clarity and streamline processes. en-us Mon, 28 Nov 2022 00:00:00 +0530 Wed, 30 Nov 2022 13:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430900 The tribunal dismissed the appeal as infructuous due to the NCLT order liquidating the appellant company, emphasizing the impact on recovery of dues. It clarified that Rule 22 of CESTAT Procedure Rules, 1982 does not apply to companies under insolvency resolution. The tribunal highlighted the department's responsibility to determine recovery of adjudged dues in the absence of explicit provisions under Customs and Central Excise Act. It recommended issuing guidelines for revenue department in cases involving IBC proceedings before NCLT/NCLAT to ensure clarity and streamline processes. Case-Laws Customs Mon, 28 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430900