Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Labour Laws
06/09/20264 min read
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Informative
CESTAT Abates Appeal under Rule 22 of CESTAT Procedure Rules as No Application Made by Liquidator on Continuance of Appeal
Excise, VAT & Custom
The Allahabad bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) abated an appeal filed by M/s Moser Baer India Ltd. as no application was made by the official liquidator appointed by the National Company Law Tribunal (NCLT) to continue the appeal after more than five years from the NCLT order. \r
The appellant had challenged a Commissioner of Customs' order confirming duty demand of Rs 35,183/-. The resolution professional informed the tribunal about the commencement of Corporate Insolvency Resolution Process (CIRP) and the decision of the Committee of Creditors to liquidate the company. \r
As per the NCLT order, the company was ordered for liquidation under Section 33 of the Insolvency and Bankruptcy Code. The CESTAT held that the appeal abates under Rule 22 of the Custom, Excise & Service Tax Appellate Tribunal Procedure Rules, 1982.
