2023 (11) TMI 466

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....nd Fatty Acids under Chapter Heading 3823 of the Central Excise Tariff Act, 1985. Alleging that they were clearing RBD Palm Stearin at 'Nil' rate of duty by wrongly claiming exemption under Notification No. 3/2006-CE dt. 01.03.2006 as amended, investigation was initiated against the appellant and on completion of the same, show cause notice was issued to the appellant on 26.03.2012 for proposing classification of "RBD Palm Stearin" under sub-heading 38231112 of the Central Excise Tariff Act, 1985; recovery of duty of Rs. 16,02,10,687/- for the period from 14.07.2009 to 31.08.2011 with interest and proposal for penalty. On adjudication, the classification was confirmed under the proposed Chapter Heading 38231112 of CETA, 1985 and duty of Rs.....

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....ous, hence stands abated and any/all liability, if any, of any nature whatsoever, stands extinguished and prayed accordingly in the said application. 6. The ld. Advocate for the appellant during the course of hearing, reiterated the submissions advanced in the miscellaneous application and drew our attention to the orders of Hon'ble NCLT dated 24.07.2019 and 04.09.2019. He has submitted that in view of the judgment of Hon'ble Supreme Court in Ghansyam Mishra's case, which has been followed in the appellant's own case by the Hon'ble Gujarat High Court and observed that in such circumstances, the appeal abates, therefore, the present appeal also abates. 7. Per contra, the ld. A.R. for the Revenue submits that once the Resolution Plan is app....

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....dicated 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 be presented within such further period as it may deem fit." 12. The Mumbai bench o....

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.... 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 binding and wants pronouncement in respect of the refund by this tribunal. Can we sit in judgement over the order of NCLT approving the reso....