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2017 (8) TMI 830 - HC - Central ExciseAppeal/application filed by the company which is being wound up - Held that: - reliance placed in the case of M/s DSM. Sugar (now M/s Kashipur Sugar Mills Ltd.) and others Versus CCE, Meerut- II [2014 (3) TMI 242 - CESTAT NEW DELHI], where it was held that when an appeal or an application is filed by a company and same is being wound up, the appeal or application shall abate unless an application is made for continuance of such proceedings by or against the successor in interest, the executor, administrator, receiver, liquidator or other legal representative of the appellant or applicant or respondent, as the case may be - The said order of Customs, Excise and Service Tax Appellate Tribunal, New Delhi has not been challenged and, therefore, has attained finality - petition dismissed - decided against petitioner.
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