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TMI Blog2025 (2) TMI 1170X X X X Extracts X X X X X X X X Extracts X X X X ..... ger (F&A) For the Respondent : Shri N. Satyanarayanan, Authorized Representative ORDER PER M. AJIT KUMAR These appeals are filed Order in Appeal No. 1 & 2/2017 (CXA-II) dated 10.1.2017 passed by the Commissioner of Central Excise (Appeals - II), Chennai. 2. During the hearing of the case on 19.02.2025, the representative of the appellant-company placed on record the Tribunal's Final O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pproved Resolution Plan vide its order No. 25/27-June 2019. The Hon'ble Supreme Court in the case of Ghanashyam Mishra & Sons Pvt. Ltd. Vs Edelweiss Asset Reconstruction Company Ltd. - (2021) 9 SCC 657 has held that all dues including the statutory dues owed to the Central Government any State Government or any local authority including tax authorities, if not part of the resolution plan, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... approved, as per para 8 of the Resolution Plan, all claims shall stand irrevocably and unconditionally settled, discharged and extinguished in perpetuity". I am unable to pass an order on the same lines as I am of the opinion that this Tribunal lacks the jurisdiction to render an opinion on a matter relating to the settling of pending claims which are not an issue pending before this Tribunal. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ghanashyam Mishra and Sons Pvt. Ltd. Vs. Edelweiss Asset Reconstruction Company Ltd. & Ors. [Civil Appeal No. 8129 of 2019 dated 13.04.2021]. 6. It is a well-accepted norm of judicial discipline that a Bench of lesser quorum / strength should follow the view taken by Bench of larger quorum / strength, in a case whose ratio covers the legal issue involved in the impugned matter, more so when ..... X X X X Extracts X X X X X X X X Extracts X X X X
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