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TMI Blog2025 (2) TMI 560X X X X Extracts X X X X X X X X Extracts X X X X ..... of Customs and Central Excise (Appeals-2), Tiruchirappalli. 2. Brief facts of the case are that M/s. Veesons Energy System(P) Ltd., Trichy (hereinafter referred to as 'Appellant') are engaged in the business of rendering taxable services under the category of "Consulting Engineering Service", "Erection, Commissioning and Installation Service" and "Business Auxiliary Service" covered under Section 65(105) of Chapter V of Finance Act, 1994. The appellant was also registered under "Transport of Goods by Road" as a service recipient and as "Input Service Distributor". The appellants are engaged in the manufacture of boiler parts/spares and agro waste boiler falling under CTH No. 84029020 and 84021910 respectively and clear the same on payment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding cases with Hon'ble NCLT. Due to some of the pending cases, dissolution application could not be initiated. iii. Liquidation order was intimated to the Central Excise on 05.04.2018. In response to the intimation, Liquidator received two claims in Form C dt.12.04.2018 for Rs.2,01,23,903/- another Form for Rs.1,56,18,879/- and also for Rs.45,05,024/- from the Deputy Commissioner of GST & Central Excise, Trichy. Both the claims were admitted in full and the same was intimated to the Deputy Commissioner of GST & Central Excise, Trichy vide our letters dated 17/05/2018 & 23.07.2018. iv. The demand of Rs.3,08,272/- in Appeal No. E/41706/2015 for the year 2011-12,2012-13 was part of the above claim by the Central Excise Department and admi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er-in-Original No.20/2014 dated 17.11.2014. vii. An appeal was filed against above Order on 06.02.2015. viii. Appeal Order received on 23.03.2015 in 13/2015 - TRY-(ST) with the same demand. ix. CESTAT appeal was filed on 28.05.2015. x. Liquidator did not receive any Claim from the Department for the demand raised till date. xi. The above demand is not part of claim submitted by the Department on 12.04.2018 and admitted by the Liquidator on 23.07.2018 for Rs. 2,01,23,903/-. 4.3 The Appellant / Liquidator prays the Tribunal to set aside the impugned Order-in-Original No.20/2014 dated 17.11.2014 and Order-in-Appeal No. 13/2015 dated 23.03.2015 passed by The Commissioner of Central Excise (Appeal-II), Trichy and drop demand of Rs.1,7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r any local authority, guarantors and other stakeholders. On the date of approval of resolution plan by the Adjudicating Authority, all such claims, which are not a part of resolution plan, shall stand extinguished and no person will be entitled to initiate or continue any proceedings in respect to a claim, which is not part of the resolution plan; (ii)....." It is noted that the Department has not registered its claim with the Liquidator as above and so, no further proceedings can survive in this appeal. 7. At this juncture, it is also expedient to refer to Rule 22 of the Customs, Excise, Service Tax Appellate Tribunal (Procedure) Rules, 1982 which reads as follows: - "RULE 22. Continuance of proceedings after death or adjudication a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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