Custom, Excise & Service Tax Tribunal
Digjam Textiles Ltd vs Rajkot on 20 October, 2023
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL
WEST ZONAL BENCH AT AHMEDABAD
REGIONAL BENCH - COURT NO. 03
Service Tax Appeal No. 10579 of 2016-DB
[Arising Out Of OIO-RAJ-EXCUS-000-PRCOM-11-15-16 Dated 30/12/2015 Passed
By Commissioner Of Central Excise, Customs And Service Tax-RAJKOT]
Digjam Textiles Ltd ...Appellant
Aerodrome Road, Khodiyar Colony,
Jamnagar
Gujarat
VERSUS
C.C.E. & S.T.-Rajkot ...Respondent
Central Excise Bhavan, Race Course Ring Road...Income Tax Office, Rajkot, Gujarat-360001 APPEARANCE:
Shri Sanket Gupta, Advocate for the Appellant Shri Rajesh K Agarwal, Superintendent (AR) for the Respondent CORAM: HON'BLE MEMBER (JUDICIAL), MR. RAMESH NAIR HON'BLE MEMBER (TECHNICAL), MR. RAJU FINAL ORDER NO.A / 12357 /2023 DATE OF HEARING: 20.10.2023 DATE OF DECISION: 20.10.2023 RAMESH NAIR Shri. Sanket Gupta, Learned Counsel appearing on behalf of the appellant submits that in the appellant Company case the resolution plan has been approved by NCLT vide order dated 19.09.2020 and subsequently with reference to the NCLT order the Hon'ble Gujarat High Court in Civil Application No. 1 of 2016 in R/TAX Appeal No. 110 of 2016 vide order dated 16.12.2021 upheld the order of the NCLT.2
ST/10579/2016
2. Shri Rajesh K Agarwal, Learned Superintendent (Authorized Representative) appearing for the Revenue reiterates the finding of the impugned order.
3. On careful consideration of the submission made by both the sides and perusal of the records. We find that since the Company has gone into liquidation and NCLT has passed the resolution plan. The proceeding in the present appeal became infructuous.
4. Accordingly, we dismiss the appeal as infructuous with liberty to the aggrieved person to approach this Tribunal if required by filing an appropriate application in accordance with law.
(Dictated & Pronounced in the open Court) RAMESH NAIR MEMBER (JUDICIAL) (RAJU) MEMBER (TECHNICAL) PALAK