2023 (11) TMI 474

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.... The company exports its minerals to foreign buyers and also sells to domestic buyers. For the purpose of transportation of iron ore and red oxide minerals from the mines, they availed the services of Goods Transport Agency. The services provided by the transport companies was in relation to transportation of goods by road. The appellant was issued with the show cause notice for non-payment of service tax on receiving the said GTA service from various transport agencies during the period 2005-06 to 2006-07 amounting to Rs. 41,79,510/- and Rs. 44,59,411/- from 01.04.2006 to 31.03.2007. On adjudication, the demand was confirmed with interest and penalty. Hence, they preferred an appeal before this forum. 3. During the pendency of the appeal,....

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.... - CESTAT AHMEDABAD 3) M/s Jet Airways India Ltd vs. CST, Mumbai-V - 2023 (5) TMI 767 - CESTAT MUMBAI 4) M/s Bhushan Power & Steel Ltd vs. CCE, Kolkata-IV - 2023 (5) TMI 184 - CESTAT KOLKATA 5) M/s Alok Industries Ltd vs. CCE, Belapur & Mumbai - 2022 (10) TMI 801 - CESTAT MUMBAI 6) M/s Murli Industries Ltd vs. CCE, Nagpur - 2022 (11) TMI 289 - CESTAT MUMBAI 6. Heard both sides and perused the records. 7. The issue involved in present appeal is: whether the appellant are entitled to continue with the Appeal and claim relief after Order of NCLT approving the resolution plan has been passed. 8. The present appeal is filed, being aggrieved by the Order of the ld. Commissioner, on various grounds, under Section 86 of the Finance Act, ....

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....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." 11. The Mumbai bench of this Tribunal in the case of M/s Alok Industries Ltd's case (supra) analysed in detail Rule 22 of CESTAT (Procedure) Rules, 1982 and the case laws on the issue including those cited by the Ld. Advocate for the appellant observed that aforesaid Rule 22 should be applicable the moment the successor interest with sufficient rights is appointed by NCLT to make an application for continuation of the proceeding. It ....

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.... 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 resolution plan? Further issue of refund is any case not the issue raised in appeal it is for the applicant to approach the relevant authorities in the matter. -------------- 5.1 The appeals filed abate as per the Rule 22 of the CESTAT Procedure Rules, 1982, with effect from the date of the approval of the resolution plan by the NCLT. 5.2 Since the appeals have abated the miscellaneous application filed by the....