2019 (8) TMI 1301 - AT - Service Tax

Abatement of appeal - Appointment of Official Liquidator has been appointed for the winding up proceedings - HELD THAT - Even though the liquidation proceedings commenced by order dt.04.12.2017, however, no steps have been taken by the Appellant in accordance with Rule 22 of CESTAT (Procedure) Rules, 1982. Therefore, the appeal is abated. Appeal is abated.

Summary

Issues Involved:
- Appeal against Order-in-Original No.70/STCI/SM/15-16
- Appointment of Official Liquidator for winding up proceedings
- Compliance with Rule 22 of CESTAT (Procedure) Rules, 1982
- Abatement of appeal

Analysis:
The appeal in question was filed against Order-in-Original No.70/STCI/SM/15-16 issued by the Commissioner, Service Tax-I, Mumbai. During the proceedings, it was highlighted that the Hon'ble Bombay High Court, in Company Petition No.119 of 2015, had appointed an Official Liquidator for the winding up proceedings. The Revenue's representative pointed out that despite the commencement of liquidation proceedings and the appointment of the Official Liquidator on 04.12.2017, the Appellant had not taken any steps in compliance with Rule 22 of CESTAT (Procedure) Rules, 1982. This lack of action led to the abatement of the appeal. It was noted that a similar order had been previously issued by the Tribunal in another case (Appeal No.ST/86080/2016, Order No. A/87914/2018, dt.30.10.2018), further supporting the decision to abate the current appeal. The Tribunal concurred with the Revenue's arguments, leading to the abatement of the appeal against Order-in-Original No.70/STCI/SM/15-16. The appeal was officially abated, as pronounced in the open court.