C/14200/2013 — Ruchi Soya Industries Ltd vs Jamnagar(prev)

CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL WEST ZONAL BENCH AT AHMEDABAD

REGIONAL BENCH – COURT NO. 03

CUSTOMS Appeal No. 14200 of 2013-DB

[Arising out of Order-in-Original/Appeal No 382-COMMR-A--JMN-2013 dated 17.10.2013 passed by Commissioner of CUSTOMS-JAMNAGAR(PREV)]

Ruchi Soya Industries Ltd
...Appellant 301, Mahakosh House, 7/5,
South Tukoganj,
Nath Mandir Road, Indore,
Madhya Pradesh

                                                               VERSUS 

C.C.-Jamnagar(prev)
...Respondent Sharda House...Bedi Bandar Road, Opp. Panchavati,
Jamnagar, Gujarat

APPEARANCE: None appeared for the Appellant Shri. Prakash Kumar Singh, Superintendent (Authorized Representative) for the Respondent

CORAM: HON'BLE MEMBER (TECHNICAL), RAJU HON'BLE MEMBER (JUDICIAL) ,SOMESH ARORA

              FINAL ORDER NO.A / 10205   /2023 

                                                                     DATE OF HEARING: 03.02.2023 
                                                                      DATE OF DECISION:03.02.2023    

RAJU Learned AR points out that resolution plan has been approved NCLT in the case of appellant. Consequently, the present appeal becomes infructuous in view of the decision of Hon’ble Apex Court in the case of Ghanashyam Mishra & Sons Pvt. Ltd. -2021 SCC online SC 313.

2

C/14200/2013-DB

The appeal is dismissed as infructuous.

(Dictated & Pronounced in the open Court)

(RAJU) MEMBER (TECHNICAL)

(SOMESH ARORA) MEMBER (JUDICIAL)

PALAK