9911796707
TMI Blog2025 (1) TMI 20X X X X Extracts X X X X X X X X Extracts X X X X ..... peal No. 3186 of 2011, Customs Appeal No. 1796 of 2012 and Customs Appeal No. 2996 of 2012 - FINAL ORDER No. A/30429-30434/2024 X X X X Extracts X X X X X X X X Extracts X X X X ..... case of Ghanshyam Mishra and Sons Pvt Ltd Vs Edelweiss Asset Reconstruction Company Ltd [2021 (4) TMI 613 - SC], as also SOP prescribed by CBIC dt.23.05.2022. It was also pointed out that though the learned Advocate has referred to matters posted at Sl.No.4 to 12 of the cause list, the three appeals out of the bunch of appeals have already been withdrawn by the Department on account of monetary li ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sides viz., the appellant as well as the Revenue have no qualms over the impugned appeals being abated and having been rendered infructuous, in view of the above said developments. The Order of the Coordinate Bench in respect of the same appellant for other appeals pending before the said bench has held that in the facts of the case, all those appeals abate. In addition, they have also gone throu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er of the Coordinate Bench dt.16.04.2024 and in view of Rule 22 and Rule 41 of the CESTAT (Procedure) Rule, 1982, we are of the view that these appeals would abate and after abatement of these appeals, the Tribunal would be rendered functus officio in the matters relating to these appeals and thus would not be able to decide any other issues connected with the said appeals. 6. Therefore, these ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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