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2023 (11) TMI 837 - CESTAT BANGALOREContinuance of proceedings under Customs Act - Effect of Initiation of CIRP proceedings and Approval of Resolution plan - abatement of the revenue appeal - whether the respondents are entitled to continue with the Appeals and claim relief after Order of NCLT approving the resolution plan has been passed? - HELD THAT:- The Mumbai Bench of this Tribunal in the case of M/S. ALOK INDUSTRIES LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, BELAPUR AND COMMISSIONER OF CEN. EXCISE, MUMBAI CENTRAL [2022 (10) TMI 801 - CESTAT MUMBAI] analysed in detail Rule 22 of CESTAT (Procedure) Rules, 1982 and observed that aforesaid Rule 22 should be applicable the moment the successor interest with sufficient rights is appointed by NCLT to make an application for continuation of the proceeding. Needless to mention, as observed by the Hon’ble Supreme Court and High Courts in a catena of cases that the Tribunal is a creature of the statute; it cannot travel beyond the express powers vested under the Statute or Rules framed under the statute while deciding a statutory Appeal filed before it against the Orders of the prescribed statutory authorities mentioned under the statute. The corollary, any order passed by the Tribunal beyond the vested powers under the statute would be non-est in law. There are complete agreement with the view consistently expressed by this Tribunal in a series of cases that the appeal abates once the IRP is appointed and/or Resolution plan approved - all the appeals filed by the Revenue abates as per Rule 22 of CESTAT (Procedure) Rules, 1982.
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