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TMI Blog2024 (6) TMI 1011X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 16.04.2019 admitting the petition appointed the Interim Resolution Professional (IRP) in the case. The Resolution Plan has been approved by the Hon ble NCLT vide Order dated 13.01.2020. Consequent to the said Order approving the Resolution Plan, the appellant is now before this Forum. The Mumbai bench of this Tribunal in the case 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] analysed in detail Rule 22 of CESTAT (Procedure) Rules, 1982 and the case laws on the issue including those cited by the Ld. Advocate for the appellant observed that aforesaid Rule 22 should be applicable the moment the successor interest with sufficien ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onfirmed along with penalties imposed under various provisions of Customs Act, 1962; also, an amount of Rs.2,09,32,830/- deposited towards duty and Rs.16,47,225/- deposited towards interest was appropriated in the order. Aggrieved by the said order, the appellant has filed this appeal before this Tribunal. 3. During the pendency of this Appeal, it is brought on record that, one M/s Elite Brilliant Limited had filed an application under Section 9 of Insolvency and Bankruptcy Code, 2016 (in short, IBC, 2016 ) as the Operational Creditor for initiation of Corporate Insolvency Resolution Process (in short, CIRP ) against the appellant as Corporate Debtor. The Hon ble National Company Law Tribunal (in short, NCLT ), Bangalore approved the Resolu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emands except Rs.5,22,725/- are not part of the Resolution Plan approved by the adjudicating authority under Section 31 of the IBC, 2016, therefore, it stands extinguished. Also, the learned Advocate submits that refunds be allowed of the deposits made during the investigation stage and appropriated by the Commissioner in the impugned order. 6. Per contra, the learned Authorised Representative for the Revenue submits that once the Resolution Plan is approved by the Hon ble NCLT, the appeals stand abated as per Rule 22 of CESTAT Procedure Rules, 1982 and the Tribunal becomes functus officio. In support, he has relied on the following case-laws:- i. M/s MC Nally Sayaji Engineering Limited vs. CCGST, Bolpur 2023 (4) TMI 1076 CESTAT KOLKATA ii. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CESTAT (Procedure) Rules, 1982 prescribed at Rule 22 reads as under: 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 or in the case of a company, 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 : Provided that every such application shall be made within a period of sixty days of the occurrence of the event : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the learned counsel for the applicant. 4.7 .. 4.8 However, from the date of approval of the resolution plan by the NCLT, the appeal filed by the applicant has abated and CESTAT has become functus officio in the matters relating to this appeal. Further it is also settled that the impugned orders in the appeals have got merged in the order of the NCLT approving the Resolution Plan. The decision of the Hon ble Bombay High Court referred to by the learned Authorized representative clearly lays down the test as in which condition the said doctrine shall apply in following manner. .. 4.9 We are satisfied that the test laid down by the Hon ble High Court is applicable in the present case for us to hold so. It is quite interesting to note that appl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... statutory Appeal filed before it against the Orders of the prescribed statutory authorities mentioned under the statute. The corollary, any order passed by the Tribunal beyond the vested powers under the statute would be non est in law. 15. The judgements cited by the learned Advocate for the assessee may not be applicable to the facts and circumstances of the present case. In the case of Ruchi Soya Industries Ltd - 2022 (380) ELT 8 (SC), the matter was before the Hon ble Supreme Court against the rejection of a writ of mandamus filed before the Hon ble Karnataka High Court assailing applicability of Notification No. 38/2002-(NT) dated 13.06.2002 to imported crude palm oil. In that context the Hon ble Supreme Court directed refund of the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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