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2022 (8) TMI 831

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....tive for the Respondent Revenue ORDER When the matter was called for hearing today, none appeared for the appellant. 2.1 On 18.04.2022 the Bench had stated as follows:- "As directed by the Bench, notice of next date of hearing is reported to have been served on the appellant by affixing the same at their premises. 2. Learned Authorized Representative also informs that, by order dated 19th F....

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.... dated 02.08.2022 to pursue the appeal further." 3.1 It is evident from the record that, as per the direction of the Bench on 29.06.2022, the Registry had on 30.06.2022 sent notice to Resolution Professional. Till date I do not find any application being filed in the matter for continuation of the proceedings by the successor-in-interest in terms of Rule 22 of the CESTAT (Procedure) Rules, 1982. ....