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TMI Blog2022 (11) TMI 289X X X X Extracts X X X X X X X X Extracts X X X X ..... ake holders - In the instant case the Resolution Plan was approved by the learned NCLT vide its order dated 3.7.2019 and certain clarifications in some paragraphs of the order were made by the learned NCLT vide its order dated 22.7.2019. In the matter of M/S. ALOK INDUSTRIES LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, BELAPUR AND COMMISSIONER OF CEN. EXCISE, MUMBAI CENTRAL [ 2022 (10) TMI 801 - CESTAT MUMBAI ] of this Tribunal in similar circumstances in which it has been held that the appeal abates in terms of Rule 22 ibid with effect from the date of approval of resolution plan by learned NCLT. As the appeal has already been abated therefore the appellant cannot claim any refund before this Tribunal of any pre-deposit made by them b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2012, M/s. Murli Industries Ltd. vs. CCE, Nagpur, the instant appeal of the appellant becomes infructuous and liable to be abated in terms of Rule 22 of CESTAT (Procedure) Rules, 1982. He further submits that the Resolution Plan submitted by M/s. Dalmia Cement Ltd. was accepted by the learned NCLT and therefore the appellant herein has ceased to exists as soon as the plan is accepted by the NCLT and since thereafter M/s. Dalmia Cement is only authorised to file continuance application under Rule 22 ibid which has not been filed by them therefore the appeal of Murali Industries abated. 3. I have heard learned counsel for the appellant and learned Authorised Representative for the Revenue and perused the case records including the written ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l claims along with abatement of any related legal proceeding including criminal proceedings. Such proceedings shall proceed by law. Any undertaking relating to applicability of law will not be part of resolution plan. It is also not disputed that the aforesaid order of learned NCLT has been upheld by the learned NCLAT vide its order dated 24.1.2020 therefore the conditions/terms as contained in the order of learned NCLT cannot be altered and are binding. 4. The Resolution Plan herein as well as the aforesaid order of learned NCLT and the law laid down by the Hon ble Supreme Court in the matter of Ghanshyam Mishra Sons Pvt. Ltd. Vs. Edelweiss ARC; (2021) 9 SCC 657, has already been taken into consideration by this Tribunal while d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dent (Legal), CGST Central Excise, Nagpur-I. 2.3 In view of the above position and the decision of the Hon ble Supreme Court in the case of Ghanashyam Mishra Sons [2021 (9) SCC 657], this appeal becomes infructuous and has to be abated in terms of Rule 22 of the CESTAT (Procedure) Rules, 1982. Xxx xxx xxx 3.3 In view of the above position, this Tribunal has no jurisdiction to entertain the present appeal. The same is accordingly abated in terms of Rule 22 of CESTAT (Procedure) Rules, 1982. 5. I have also seen the Final Order No. A/85969-85970/2022 dated 19.10.2022 in the matter of M/s. Alok Industries Ltd. vs. CCE, Belapur of this Tribunal in similar circumstances in which it has been held that the appeal abates in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fect since as per the records available, the same has not been challenged by the appellant before any higher forum and has attained finality. Following the same, I am of the view that the appeal filed by the appellant herein has become infructuous and abated in terms of Rule 22 of CESTAT (Procedure) Rules, 1982. 7. As the appeal has already been abated therefore in my considered view the appellant cannot claim any refund before this Tribunal of any pre-deposit made by them before the Commissioner (Appeals), as the power which Hon ble Supreme Court/High Courts can exercise are not available with this Tribunal. For that the appellants are at liberty to seek redressal before the appropriate forum, in accordance with law. (Pronounced in o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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