2003 (12) TMI 361

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r the Appellant. Shri O.P. Arora, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - This appeal is by M/s. Trimurtee Fertilizers Ltd. challenging the adjudicating authority's order confirming against them a demand of Central Excise duty of Rs. 92,86,307/- and imposing on them a penalty of equal amount. 2. Heard both the sides. A preliminary submission was made by t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....available on record. We have also found a copy of the order dated 17-8-99 passed by the Appellate Authority for Industrial and Financial Reconstruction [AAIFR] in the appeal filed against the BIFR's order ibid. The BIFR recommended winding up of the company and the AAIFR dismissed the appeal against the said recommendation. Pursuant to the BIFR's recommendation, the Hon'ble High Court passed order....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....igh Court. Nevertheless, after considering the above orders of the BIFR, AAIFR and High Court, we note that the appellant-company is being wound up if not already wound up and, therefore, we are of the view that the appeal of the Company has abated in terms of Rule 22 of the CESTAT (Procedure) Rule, which reads as under : "Where in any proceedings the appellant or applicant or a respondent dies....