Custom, Excise & Service Tax Tribunal
Visakhapatnam-I vs Impex Metals And Ferro Alloys Ltd on 10 December, 2025
1 Appeal No. E/30149 &
30180/2017
CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
HYDERABAD
REGIONAL BENCH - COURT NO. - I
Excise Appeal No. 30149 of 2017
(Arising out of Order-in-Original No.VSP-EXCUS-001-COM-16-16-17 dated 27.10.2016
passed by Commissioner of Customs, Central Excise & Service Tax, Visakhapatnam)
Commissioner of Central Excise .. APPELLANT
And Service Tax
Visakhapatnam - I
Port Area,
Visakhapatnam,
Andhra Pradesh - 530 035.
VERSUS
M/s Impex Metals and Ferro .. RESPONDENT
Alloys Ltd., A P I I C, Industries Growth Centre, Bobbili, Vizianagaram, Andhra Pradesh - 535 558.
AND Excise Appeal No. 30180 of 2017 (Arising out of Order-in-Original No.VSP-EXCUS-001-COM-016-16-17 dated 27.10.2016 passed by Commissioner of Customs, Central Excise & Service Tax, Visakhapatnam) M/s Impex Metals And Ferro .. APPELLANT Alloys Ltd., A P I I C, Industries Growth Centre, Bobbili, Vizianagaram, Andhra Pradesh - 535 558.
VERSUS Commissioner of Central Excise .. RESPONDENT And Service Tax Visakhapatnam - I Port Area, Visakhapatnam, Andhra Pradesh - 530 035.
APPEARANCE:
Shri G. Prabhakara Sastry, Advocate for the Assessee. Shri B. Sangameshwar Rao, Authorized Representative for the Department. CORAM: HON'BLE Mr. A.K. JYOTISHI, MEMBER (TECHNICAL) HON'BLE Mr. ANGAD PRASAD, MEMBER (JUDICIAL) FINAL ORDER No. A/30572-30573/2025 Date of Hearing: 10.12.2025 Date of Decision: 10.12.2025 [ORDER PER: A.K. JYOTISHI] Learned Counsel for the assesse and Learned AR, both submit that in these appeals, the matter has gone to the NCLT and NCLT after CIRP 2 Appeal No. E/30149 & 30180/2017 Proceedings, has ordered for that appellant company be liquidated as a going concern vide Order dated 12.02.2019.
2. Since, the appellant company has been liquidated, these appeals will be abated as provided under the Rule 22 of CESTAT Procedural Rules 1982.
Accordingly, the appeals are abated under the Rule 22 of CESTAT Procedural Rules 1982.
(Dictated and pronounced in open court) (A.K. JYOTISHI) MEMBER (TECHNICAL) (ANGAD PRASAD) MEMBER (JUDICIAL) jaya