https://www.taxtmi.com/caselaws?id=760739 CESTAT Chennai dismissed an appeal as abated under Rule 22 of CESTAT (Procedure) Rules, 1982 following liquidation proceedings. The appellant company was ordered for liquidation by NCLT Chennai on 19.03.2018. The Department had registered its claim with the Liquidator regarding irregular CENVAT credit recovery with interest and penalty. Since no application for continuance was made by the Official Liquidator and the Department's claim was already registered, the appeal became infructuous and was dismissed as abated. en-us Thu, 24 Oct 2024 00:00:00 +0530 Sat, 26 Oct 2024 08:15:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760739 CESTAT Chennai dismissed an appeal as abated under Rule 22 of CESTAT (Procedure) Rules, 1982 following liquidation proceedings. The appellant company was ordered for liquidation by NCLT Chennai on 19.03.2018. The Department had registered its claim with the Liquidator regarding irregular CENVAT credit recovery with interest and penalty. Since no application for continuance was made by the Official Liquidator and the Department's claim was already registered, the appeal became infructuous and was dismissed as abated. Case-Laws Central Excise Thu, 24 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760739