Custom, Excise & Service Tax Tribunal
Singh Scrap Processors Pvt Ltd vs Commissioner Of Central Excise, ... on 9 September, 2011
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL WEST ZONAL BENCH AT MUMBAI COURT NO. I Appeal Nos. E/1033/09 and E/939/09 (Arising out of Order-in-Original No. Belapur/03/Taloja/R-III/Commr/WLH/2009-10 dated 19.6.2003 passed by Commissioner of Central Excise, Belapur) For approval and signature: Honble Mr.S.S. Kang, Vice President ======================================================
1. Whether Press Reporters may be allowed to see : No the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?
2. Whether it should be released under Rule 27 of the :_Yes CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?
3. Whether Their Lordships wish to see the fair copy : Seen of the Order?
4. Whether Order is to be circulated to the Departmental : Yes authorities?
====================================================== Singh Scrap Processors Pvt Ltd Appellant (Represented by: Mr. Mayur Shroff, Advocate) Vs Commissioner of Central Excise, Belapur Respondent (Represented by: Mr. A.K. Prabhakar, JDR) Commissioner of Central Excise, Belapur Respondent (Represented by: Mr. A.K. Prabhakar, JDR) Vs Singh Scrap Processors Pvt Ltd Appellant (Represented by: Mr. Mayur Shroff, Advocate) CORAM:
Honble Mr.S.S. Kang, Vice President Date of Hearing : 09.09.2011 Date of Decision: 09.09.2011 ORDER NO..
Per: S.S. Kang
1. On the last date of hearing, the learned counsel appearing on behalf of the appellants informed that the appellant company has gone into liquidation and Mr. S.C. Gupta, is appointed as Official Liquidator. Notice has been issued to Mr. S.C. Gupta, Official Liquidator of the Honble Bombay High Court but the Official Liquidator did not respond to the notice issued. As per the provisions of Rule 22 of the CESTAT (Procedure) Rules, where any proceedings in case of company is being wound, the appeal or application shall abate unless an application is made for continuation of such proceedings by the Official Liquidator. In these circumstances, both the appeals are dismissed as abated. However, the Official Liquidator is at liberty to ask for restoration of the appeals, in accordance with law.
(Dictated in Court.) (S.S. Kang) Vice President rk 2