This appellate tribunal disposed of the customs appeal as abated under Rule 22 of the CESTAT Procedure Rules, 1982, because the respondent had undergone CIRP proceedings approved by the NCLT.
The appeal is disposed of as abated in terms of Rule 22 of CESTAT Procedure Rules, 1982.
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1 Appeal No. C/30703/2018
CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL HYDERABAD
REGIONAL BENCH - COURT NO. – I
Customs Appeal No. 30703 of 2018
(Arising out of Order-in-Original No.VIZ-CUSTM-000-COM-09-17-18 dated 28.02.2018 passed by Pr. Commissioner of Customs, Visakhapatnam)
M/s Bhushan Steel Ltd., .. APPELLANT Bhushan Centre, Hyatt Regency Complex, Bhikaji Cama Place, New Delhi, Delhi – 110 066.
VERSUS
Commissioner of Central Tax .. RESPONDENT Visakhapatnam - GST GST Commissionerate, Port Area, Visakhapatnam, Andhra Pradesh – 530 035.
APPEARANCE:
Written request, for the Appellant. Shri A. Rangadham, Authorized Representative for the Respondent.
CORAM: HON’BLE Mr. A.K. JYOTISHI, MEMBER (TECHNICAL) HON’BLE Mr. ANGAD PRASAD, MEMBER (JUDICIAL)
FINAL ORDER No. A/30576/2025
Date of Hearing: 10.12.2025 Date of Decision: 10.12.2025
[ORDER PER: ANGAD PRASAD]
Nobody appeared on behalf of the appellant. However, appellant has sent a letter submitting that the appellant had undergone CIRP procedure and the same was disposed by NCLT in C.P. (IB) No. 201(PB)/2017 vide Order dated 15.05.2018.
2 Appeal No. C/30703/2018
CESTAT Procedure Rules, 1982.
(Dictated and pronounced in open court)
(A.K. JYOTISHI) MEMBER (TECHNICAL)
(ANGAD PRASAD) MEMBER (JUDICIAL)
jaya
1 issue framed by the court
Whether the appeal abates in light of the respondent having undergone CIRP proceedings approved by NCLT.
1 provisions across 1 enactments
M/s Bhushan Steel Ltd.
Commissioner of Central Tax
A.K. JYOTISHI
ANGAD PRASAD
As recorded by the court registry
An appeal in a customs matter before the Customs, Excise and Service Tax Appellate Tribunal.
Judgements on the same questions, provisions and authorities, from every court
