2023 (11) TMI 416

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....ure of excisable goods falling under Chapters 84 and 85 of the Central Excise Tariff Act, 1985. Alleging that during the relevant period, the appellant had wrongly availed the CENVAT Credit of Rs. 1,60,34,422/- for the period from April 2008 to March 2010. Show cause notice was issued to the appellant on 21.02.2011 for recovery of the same with interest and penalty. On adjudication, the said demand was confirmed with interest and equal amount of penalty. Aggrieved by the said order, the present appeal. 3. The ld. AR for the Revenue has submitted that on the previous date of hearing, the Advocate on record after submitting copy of the order dated 25.09.2018 passed by the Hon'ble NCLT, Mumbai Bench, withdrew his Vakalatnama submitting that....

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.... Where in any proceedings the appellant or applicant or a respondent dies or is adjudicated as an insolvent or in the case of a company, is being wound up, the appeal or application shall abate, unless an application is made for continuance of such proceedings by or against the successor-in-interest, the executor, administrator, receiver, liquidator or other legal representative of the appellant or applicant or respondent, as the case may be : Provided that every such application shall be made within a period of sixty days of the occurrence of the event : Provided further that the Tribunal may, if it is satisfied that the applicant was prevented by sufficient cause from presenting the application within the period so specified, allow it to ....

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....lution plan by the NCLT, the appeal filed by the applicant has abated and CESTAT has become functus officio in the matters relating to this appeal. Further it is also settled that the impugned orders in the appeals have got merged in the order of the NCLT approving the Resolution Plan. The decision of the Hon'ble Bombay High Court referred to by the learned Authorized representative clearly lays down the test as in which condition the said doctrine shall apply in following manner. ----------------- 4.9 We are satisfied that the test laid down by the Hon'ble High Court is applicable in the present case for us to hold so. It is quite interesting to note that applicant to the extent of demand made finds the order of NCLT bind....