2019 (8) TMI 1382

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..... njeev Sambasivan, Advocate, for the Appellant. Ms. P.V. Shekhar, ADC (AR), for the Respondent. ORDER [Order per : D.M. Misra, Member (J)]. - Learned Advocate Shri Sanjeev Sambasivan filed Vakalatnama for the appellants at Sr. No. 1 and 4 to 9 of the today's cause list. The Vakalatnama has been signed by one Mr. Vijaykumar V. Iyer, Resolution Professional of M/s. Murli Industries Ltd. He submits .....

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..... ated. 3. We find force in the contention of the Learned Authorised Representative for the Revenue. Rule 22 of CESTAT (Procedure) Rules 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 adjudicated as an insolvent .....

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..... the company, necessary applications required to be filed to continue the proceedings by the successor or liquidator as the case may be, within sixty days of the occurrence of the event. 4. In the present case, even though the insolvency proceedings has been started in 2017 and Resolution Professional has been appointed, no formal application has been filed to continue the proceedings before .....

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