2023 (11) TMI 565

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....ondent: Sh. H. Jayathirtha, Authorized Representative ORDER None present for the appellant despite notice. The matter has been listed for hearing on 30.01.2023, 18.04.2023, 11.07.2023, 06.10.2023 and today i.e. 10.11.2023. This Tribunal noted in its order dated 26.04.2021 that the appellant was before the National Company Law Tribunal (NCLT) and directed to issue notice to the official liqui....

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.... Sumit Binani was appointed by the NCLT vide order dated 11.01.2018. However, in spite of notice by the Registry, no response has been received. Thus, I find force in the contention of the ld. AR for the Revenue. Rule 22 the CESTAT (Procedure) Rules, 1982 reads as follow: "RULE 22. Continuance of proceedings after death or adjudication as an insolvent of a party to the appeal or applicati....