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TMI Blog2014 (3) TMI 242X X X X Extracts X X X X X X X X Extracts X X X X ..... e order of Honble Allahabad High Court, it is clear that the appellant company is being wound up and official liquidator has been appointed. But, since no application for continuance of the proceedings has not been received from the official liquidator in accordance with the Rule 22 of the CESTAT Procedure Rules, all these appeals, stay applications and miscellaneous applications filed by the appellant company M/s DSM Sugar shall be treated as abated in terms of Rule 22 of the CESTAT Procedure Rules. The department can present its claim of Revenue against the appellant before the official liquidator and the official liquidator, is also, at liberty to file applications before this Tribunal for restoration of the appeals and stay applicat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 11AC 3. E/1367/2008 alongwith Stay Application No. E/S/1324/2008 and Misc. Application No. 397/2009 8/Comm/M-II/08 4,75,25,575/- with interest under Section 11AB and equal amount of penalty under Section 11AC 4. E/1982/2008 alongwith Stay Application No. E/S/1941/2008 and Misc. Application No. 32 and 73/2009 10/Comm/M-II/08 4,55,89,161/- with interest under Section 11AB and equal amount of penalty under Section 11AC 5. E/313/2010 alongwith Stay Application No. E/S/322/2010 36-37/Comm/M-II/08 Duty Rs. 7,66,78,495/- with equal penalty under Section 11AC 6. E/976/2011 alongwith Stay Application No. E/S/1195/2011 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n ble Allahabad High Court vide judgment dated 9/9/13 has ordered liquidation of this company and has directed the official liquidator take physical possession of the assets and properties of the company, he no longer represents the appellant company. He, accordingly, pleaded that appropriate orders may be passed by the Tribunal in respect of these appeals, stay applications and miscellaneous applications. 3. The learned Jt. CDR, Shri Pramod Kumar, drawing our attention to the provisions of Rule 22 of CESTAT Procedure Rules, pleaded that since the appellant company is in the process of being wound up, in accordance with the provisions of this Rule, all the appeals and stay applications and miscellaneous applications may be treated as abat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d has ordered that the official liquidator may take official possession of the assets and properties of the appellant company. The order dated 9/9/13 of Hon ble Allahabad High Court is reproduced below :- The Board for industrial and Financial Reconstruction under Section 16 of the Sick Industrial Company (Special Provisions) Act, 1985 (hereinafter referred to as SICA ) has found it proper to wind up M/s Kashipur Sugar Mills Limited under Section 20 (1) of SICA. The order of BIFR has been forwarded to the Company Court for further necessary action in accordance with law. On behalf of Kashipur Sugar Mills Limited Sri Rohit Agrawal, Advocate is present and it is stated on behalf of the company that no appeal against said ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the application within the period so specified, allow it to be presented within such further period as it may deem fit. 9. From the above Rule, it is clear that when an appeal or an application is filed by a company and same is being wound up, the appeal or application shall abate unless an application is made for continuance of such proceedings by or against the successor in interest, the executor, administrator, receiver, liquidator or other legal representative of the appellant or applicant or respondent, as the case may be. In this case, from the order of Honble Allahabad High Court, it is clear that the appellant company is being wound up and official liquidator has been appointed. But, since no application for continuance of the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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