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2022 (3) TMI 862 - AT - Central ExciseValidity of claim before the Resolution Professional in respect of the confirmed demands by Deputy Commissioner, CGST & Central Excise, Division – Chandrapur - HELD THAT:- A three judges bench of Hon’ble Supreme Court has in the case of Ghanashyam Mishra & Sons [2021 (4) TMI 613 - SUPREME COURT] considered similar issue and it was held that all the dues including the statutory dues owed to the Central Government, any State Government or any local authority, if not part of the resolution plan, shall stand extinguished and no proceedings in respect of such dues for the period prior to the date on which the Adjudicating Authority grants its approval under Section 31 could be continued. This Tribunal has no jurisdiction to entertain the present appeal. The same is accordingly abated in terms of Rule 22 of CESTAT (Procedure) Rules, 1982.
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