2008 (6) TMI 603 - AT - Customs

Summary

Issues:
1. Abetted appeal under Rule 22 of CESTAT Procedure Rules due to High Court's order of company liquidation.
2. Appeal restoration following High Court's recall of winding-up order.

Analysis:
1. The judgment initially dealt with the abetted appeal under Rule 22 of CESTAT Procedure Rules due to the High Court's order of liquidation of the company. The appellant's appeal was rejected based on this ground. However, the High Court of Karnataka subsequently allowed the Company Application and recalled the order of winding up as the company had paid all amounts due to creditors. This led to the appellant seeking restoration of the appeal since the company remained in existence. The Tribunal acknowledged this development and decided to recall the Stay Order and Final Order, thereby restoring the appeal and stay application to their original numbers.

2. The Tribunal considered the appeal restoration following the High Court's recall of the winding-up order. The learned DR referred to the Commissioner's comments, and both sides were heard on the matter. The Tribunal noted that the appeal was dismissed due to the abetted status under Rule 22, following the High Court's winding-up order. However, with the High Court's subsequent decision to recall the winding-up order, the Tribunal decided to reinstate the appeal and stay application to their original status. The Tribunal scheduled the Stay application for consideration on a specific date and granted the Counsel's request for an out-of-turn issuance of the order, emphasizing the restoration of the appeal process.

In conclusion, the judgment addressed the issues of abetted appeal under Rule 22 of CESTAT Procedure Rules due to the High Court's liquidation order and the subsequent restoration of the appeal following the High Court's recall of the winding-up order. The Tribunal's decision to reinstate the appeal and stay application highlighted the importance of legal developments impacting the status of the company and the procedural rules governing such cases.