https://www.taxtmi.com/caselaws?id=449868 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. en-us Tue, 20 Feb 2024 00:00:00 +0530 Wed, 21 Feb 2024 12:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449868 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. Case-Laws Service Tax Tue, 20 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449868