2025 (2) TMI 1170

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....er (F&A) For the Respondent : Shri N. Satyanarayanan, Authorized Representative ORDER PER M. AJIT KUMAR These appeals are filed Order in Appeal No. 1 & 2/2017 (CXA-II) dated 10.1.2017 passed by the Commissioner of Central Excise (Appeals - II), Chennai. 2. During the hearing of the case on 19.02.2025, the representative of the appellant-company placed on record the Tribunal's Final Or....

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....proved Resolution Plan vide its order No. 25/27-June 2019. The Hon'ble Supreme Court in the case of Ghanashyam Mishra & Sons Pvt. Ltd. Vs Edelweiss Asset Reconstruction Company Ltd. - (2021) 9 SCC 657 has held that all dues including the statutory dues owed to the Central Government any State Government or any local authority including tax authorities, if not part of the resolution plan, ....

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....pproved, as per para 8 of the Resolution Plan, all claims shall stand irrevocably and unconditionally settled, discharged and extinguished in perpetuity". I am unable to pass an order on the same lines as I am of the opinion that this Tribunal lacks the jurisdiction to render an opinion on a matter relating to the settling of pending claims which are not an issue pending before this Tribunal. The ....