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Custom, Excise & Service Tax Tribunal

Digjam Ltd vs Rajkot on 3 July, 2024

         Customs, Excise & Service Tax Appellate Tribunal
                West Zonal Bench at Ahmedabad

                         REGIONAL BENCH-COURT NO. 3

                Service Tax Appeal No. 10864 of 2017 - DB

(Arising out of OIA-RAJ-EXCUS-000-APP-151-16-17 dated 07/02/2017 passed by
Commissioner ( Appeals ) Commissioner of Central Excise, Customs and Service Tax-
RAJKOT( Appeal))

Digjam Ltd                                                   ........Appellant
Aerodrome Road,
Khodiyar Colony,
Jamnagar, Gujarat
                                       VERSUS

Commissioner of C.E. & S.T.- Rajkot                           ......Respondent

Central Excise Bhavan, Race Course Ring Road...Income Tax Office, Rajkot, Gujarat- 360001 APPEARANCE:

Shri Amber Kumrawat, Advocate appeared for the Appellant Shri Sanjay Kumar, Superintendent (AR) for the Respondent CORAM: HON'BLE MEMBER (JUDICIAL), MR. RAMESH NAIR HON'BLE MEMBER (TECHNICAL), MR. C L MAHAR Final Order No. 11670/2024 DATE OF HEARING: 03.07.2024 DATE OF DECISION: 03.07.2024 RAMESH NAIR Shri Amber Kumrawat, 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. Shri Sanjay Kumar, Learned Superintendent (Authorized Representative) appearing for the Revenue reiterates the finding of the impugned order.

2

ST/10864/2017-DB

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) (C L MAHAR) MEMBER (TECHNICAL) Raksha