Appeal can be Abated as per Rule 22 of CESTAT Procedure Rules w.e.f date of approval of resolution plan by NCLT: CESTAT [Read Order]

Appeal can be abated as per Rule 22 of CESTAT Procedure Rules,1982 with effect from the date of approval of the resolution plan by the National Company Law Tribunal (NCLT)
NCLT - CESTAT - Procedure Rules - resolution plan - TAXSCAN

The Bangalore bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the appeal can be abated as per rule 22 of the CESTAT procedure rules with effect from the date of approval of the resolution plan by NCLT.  Tiffins Barytes, the appellant assessee was engaged in the business of winning iron…

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