https://www.taxtmi.com/caselaws?id=450725 CESTAT Mumbai held that HC Bombay's order applied only to specific parties and did not mandate cessation of all proceedings. The tribunal ruled that separate adjudication of individual importers from a consolidated show cause notice constitutes natural autonomy, not impermissible piecemeal disposal. The adjudicating authority incorrectly presumed the HC order required indefinite deferment of proceedings against the appellant company. CESTAT directed immediate disposal of the show cause notice within four weeks, noting that pending company liquidation should not be held hostage by extraordinary adjudicating authority actions that would undermine insolvency law intent and deprive parties of appellate remedies. en-us Thu, 01 Feb 2024 00:00:00 +0530 Mon, 02 Sep 2024 13:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450725 CESTAT Mumbai held that HC Bombay's order applied only to specific parties and did not mandate cessation of all proceedings. The tribunal ruled that separate adjudication of individual importers from a consolidated show cause notice constitutes natural autonomy, not impermissible piecemeal disposal. The adjudicating authority incorrectly presumed the HC order required indefinite deferment of proceedings against the appellant company. CESTAT directed immediate disposal of the show cause notice within four weeks, noting that pending company liquidation should not be held hostage by extraordinary adjudicating authority actions that would undermine insolvency law intent and deprive parties of appellate remedies. Case-Laws Customs Thu, 01 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450725