2013 (5) TMI 90

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....ns are directed against Order-in-Original No.51/ Commr./Surat-II/2012, dt.20.09.2012, wherein the adjudicating authority has confirmed the demand of in-eligible CENVAT Credit, interest thereof and equal amount of penalty on the appellant M/s Narmada Fabrics Pvt. Ltd. and penalties imposed on other two individuals. 2. Since all these Stay Petitions are inter-linked and arising out of a common orde....

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....c. The Official Liquidator shall submit his report within a period of 3 months. If required, he can take services of the Official Valuer for the purpose of preparation of possession note etc. No costs. 5. We find that as per Rule 22 of the CESTAT Procedure Rules, the appeal filed by M/s Narmada Fabrics Pvt. Ltd. has abated. In order to appreciate the correct position, we reproduce the said Rule 2....

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....icant was prevented by sufficient cause from presenting the application within the period so specified, allow it to be presented within such further period as it may deem fit. 6. It can be seen from the above reproduced provision that it has been held by Hon'ble High Court that M/s Narmada Fabrics Pvt. Ltd be wind up, the Stay Petition and appeal filed by M/s Narmada Fabrics Pvt. Ltd. are infruct....