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2023 (11) TMI 565 - AT - Service TaxAbatement of appeal - non-service of SCN - HELD THAT:- It is found from the record that the official liquidator Sh. Sumit Binani was appointed by the NCLT vide order dated 11.01.2018. However, in spite of notice by the Registry, no response has been received. Thus, there are force in the contention of the ld. AR for the Revenue. The Mumbai Bench of this Tribunal in Alok Industries Ltd [2022 (10) TMI 801 - CESTAT MUMBAI] in similar circumstances held that the appeal abates. This principle has been followed subsequently by the other benches of this Tribunal. In the result, the appeal abates as per Rule 22 of CESTAT (Procedure) Rules, 1982.
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