https://www.taxtmi.com/caselaws?id=445526 Where a company enters CIRP and a resolution plan is approved, a pending appeal before CESTAT abates under Rule 22 of the CESTAT (Procedure) Rules, 1982 unless the successor-in-interest applies to continue it within the prescribed time. Once the resolution process substitutes the successor-in-interest and no continuance application is made, the Tribunal cannot proceed further. The approved resolution plan also places matters beyond further relief before the Tribunal, as the forum becomes functus officio in relation to issues merged in the plan. en-us Thu, 09 Nov 2023 00:00:00 +0530 Fri, 10 Nov 2023 08:43:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445526 Where a company enters CIRP and a resolution plan is approved, a pending appeal before CESTAT abates under Rule 22 of the CESTAT (Procedure) Rules, 1982 unless the successor-in-interest applies to continue it within the prescribed time. Once the resolution process substitutes the successor-in-interest and no continuance application is made, the Tribunal cannot proceed further. The approved resolution plan also places matters beyond further relief before the Tribunal, as the forum becomes functus officio in relation to issues merged in the plan. Case-Laws Central Excise Thu, 09 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445526