Posted On by &filed under Customs, Excise and Gold Tribunal - Delhi, Tribunal.

Customs, Excise and Gold Tribunal – Delhi
Amar Dye Chem Ltd. vs Commissioner Of Central Excise on 7 August, 2000
Equivalent citations: 2000 (71) ECC 847, 2000 (120) ELT 791 Tri Del


K. Sreedharan, J. (President)

1. The appeal was filed by M/s. Amar Dye Chem Ltd. when that appeal was taken up by the West Regional Bench at Mumbai, it was felt that issue raised in the appeal has to be decided by a Larger Bench. Accordingly, it was transferred here. The reference made by the West Regional Bench came up before a Bench of three Members on 12-6-2000. That Bench issued notice to the Official Liquidator about the posting of the case to today, because by that time the appellant Company was being wound up as per orders of the High Court of Mumbay. The three Member Bench also directed that the case should be posted before a Larger Bench of five Members because of the controversy involved in the case.

2. Notice to official liquidator, High Court Mumbay was sent from this Tribunal on 20-6-2000. In response to that notice liquidator has not cared to enter appearance. The Rule 22 of CEGAT Rules 1982 inter alia states that –

in any proceedings the appellant or applicant or a respondent dies or is adjudicated as an insolvent or in the case of a Company, is being wound up, the appeal or application shall abate

In view of this position the present appeal has abated.

2. In the circumstances detailed above we dismiss the appeal as having abated, without going into the issues referred to the Larger Bench.

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