2026 (4) TMI 1236

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....iri Rao, Member (Technical) And Hon'ble Mr. Ajayan T.V., Member (Judicial) For the Appellant : Shri S. Manikanda Prabhu, Advocate For the Respondent : Shri Sanjay Kakkar, Authorised Representative ORDER PER MR. VASA SESHAGIRI RAO : Ld. Advocate representing the appellant has filed a miscellaneous application submitting that the appellant has been ordered to be liquidated in terms of....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....IB) No.71/BB/2023. 4. We also find that no application as per Rule 11 of the CESTAT Procedure Rule has been made by the official liquidator for continuance of the appeal. Hence the present appeal would not survive and the appeal would stand abated in view of the Hon'ble Apex Court decision in the case of Ghanshyam Mishra [2021 (9) SCC 656] and in accordance with Rule 22 of the CESTAT Procedure ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... (ii)....." At this juncture, it is also expedient to refer to Rule 22 of the Customs, Excise, Service Tax Appellate Tribunal (Procedure) Rules, 1982 which reads as follows: - "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 adj....