2025 (4) TMI 879

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....ited, the appellant has filed these appeals against the above cited impugned Orders-in-Original passed by the Commissioner of Central Excise, Bangalore-I Commissionerate. 2. The brief facts are the appellant is engaged in manufacture of excisable goods falling under Chapters 84 and 85 of the Central Excise Tariff Act, 1985. The Department alleging that during the relevant periods, the appellant had wrongly availed the CENVAT Credit of Rs. 1,08,68,220/- for the period from January 2011 to November 2011 Rs. 76,20,628/- for the period from December 2011 to July 2012 Rs. 1,31,67,520/- for the period from August, 2012 to July, 2013 Rs. 1,25,01,110/- for the period from August 2013 to June 2014 and Rs. 1,19,05,790/- for the period from July 20....

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....with the Appeal and claim relief after order of NCLT approving the Resolution Plan has been passed. 8. Heard both sides and perused the records. We find that the relevant provisions with regard to the action to be taken in these circumstances are provided in the CESTAT(Procedure) Rules 1982. 9. The relevant provision under the CESTAT (Procedure) Rules, 1982 prescribed at Rule 22, reads as under: "RULE 22. Continuance of proceedings after death or adjudication as an insolvent of a party to the appeal or application. - 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....

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....roceedings. In the present case no such application has been filed by the successor interest for the continuance of the proceedings and hence the appeal stands abated by the operation of this rule. 4.5............................ 4.6 There is no dispute to the binding nature of the resolution plan as approved by the NCLT. It has been settled by the Hon'ble Apex Court in the cases referred to by the learned counsel for the applicant. ----------------- 4.8 However, from the date of approval of the resolution 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 ap....