https://www.taxtmi.com/caselaws?id=768965 Rule 22 of the CESTAT (Procedure) Rules, 1982 provides for abatement of an appeal where a company undergoes insolvency resolution unless its successor-in-interest applies to continue the proceedings within the prescribed period, subject to extension for sufficient cause. Once a resolution plan is approved and a successor-in-interest is in place, continuation requires a proper application by that successor or the IRP. In the absence of such an application, the appeal abates by operation of law, the proceedings end, and the Tribunal cannot proceed further. en-us Wed, 25 Sep 2024 00:00:00 +0530 Thu, 17 Apr 2025 08:37:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768965 Rule 22 of the CESTAT (Procedure) Rules, 1982 provides for abatement of an appeal where a company undergoes insolvency resolution unless its successor-in-interest applies to continue the proceedings within the prescribed period, subject to extension for sufficient cause. Once a resolution plan is approved and a successor-in-interest is in place, continuation requires a proper application by that successor or the IRP. In the absence of such an application, the appeal abates by operation of law, the proceedings end, and the Tribunal cannot proceed further. Case-Laws Central Excise Wed, 25 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768965