Custom, Excise & Service Tax Tribunal
Decan Chronicle Holdings Ltd vs Commissioner Of Central ... on 12 April, 2023
(1) Appeal No.ST/26773/2013&
30498/2017
CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
HYDERABAD
REGIONAL BENCH - COURT NO. - I
Service Tax Appeal No. 26773 of 2013
(Arising out of Order-in-Original No.17/2013-(Service Tax)-Commr. dated 06.03.2013
passed by Principal Commissioner of Customs, Central Excise & Service Tax, Hyderabad)
Deccan Chronicle Holdings Ltd., .. APPELLANT
No.36, Sarojini Devi Road,
Secunderabad,
Telanagana - 500 003.
VERSUS
Commissioner of Central Tax .. RESPONDENT
Secunderabad - GST Kendriya Shulk Bhavan, L.B. Stadium Road, Basheerbagh, Hyderabad, Telangana - 500 004.
AND Service Tax Appeal No. 30498 of 2017 (Arising out of Order-in-Original No.hyd-excus-002-com-038-16-17 dated 31.10.2016 passed by Principal Commissioner of Customs, Central Excise & Service Tax, Hyderabad-II) Deccan Chronicle Holdings Ltd., .. APPELLANT No.36, Sarojini Devi Road, Secunderabad, Telanagana - 500 003.
VERSUS Commissioner of Central Tax .. RESPONDENT Secunderabad - GST Kendriya Shulk Bhavan, L.B. Stadium Road, Basheerbagh, Hyderabad, Telangana - 500 004.
APPEARANCE:
None for the Appellant.
Shri S. Hanuma Prasad, Authorised Representative for the Respondent. CORAM: HON'BLE Mr. R.MURALIDHAR, MEMBER (JUDICIAL) HON'BLE Mr. A.K. JYOTISHI, MEMBER (TECHNICAL) FINAL ORDER No. A/30048-30049/2023 Date of Hearing:12.04.2023 Date of Decision:12.04.2023 [ORDER PER: R. MURALIDHAR] No one appeared on behalf of the Appellant. The Learned AR submits a synopsis along with the copies of NCLT Orders dated 19.07.2017, 21.08.2019 and 02.09.2022.
2. From these documents, it is gathered that NCLT has appointed the Interim Resolution Professional. The Department had filed an Appeal before (2) Appeal No.ST/26773/2013& 30498/2017 NCLT when they were agitated by the actions of Resolution Professional. However, the Department's Appeal is rejected by NCLT vide their Order dated 21.08.2019. One of the creditors, IDBI has approached NCLT and that Appeal was also dismissed vide Order dated 02.09.2022.
3. We find that in such a case, the Tribunals have been constantly holding that the Appeals filed by the Appellant do not survive. This Tribunal in the case of ICOMM Tele Ltd., Vs CC vide their Final Order No. 41767/21 dated 23.08.2021 held that in all such appeals does not survive.
4. In the present case also as per the facts detailed above, the appeals are dismissed as infructuous.
(Order dictated and pronounced in open court) (R.MURALIDHAR) MEMBER (JUDICIAL) (A.K. JYOTISHI) MEMBER (TECHNICAL) jaya