This case involves an appeal against the order passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Bangalore. The appellant, Patanjali Foods Limited (formerly Ruchi Soya Industries Ltd), challenged the CESTAT's order which held that the appeal abates as per Rule 22 of the CESTAT (Procedure) Rules, 1982. The dispute originated from the import of Crude Palm Oil by Ruchi Soya, where the revenue contended that the oil was not of edible grade and thus not entitled to duty exemption. A show cause notice was issued, followed by an order confirming the demand for customs duty. During the pendency of the appeal, corporate insolvency resolution process (CIRP) was initiated against Ruchi Soya, and a resolution plan was approved by the NCLT, leading to the

This case involves an appeal against the order passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Bangalore. The appellant, Patanjali Foods Limited (formerly Ruchi Soya Industries Ltd), challenged the CESTAT's order which held that the appeal abates as per Rule 22 of the CESTAT (Procedure) Rules, 1982. The dispute originated from the import of Crude Palm Oil by Ruchi Soya, where the revenue contended that the oil was not of edible grade and thus not entitled to duty exemption. A show cause notice was issued, followed by an order confirming the demand for customs duty. During the pendency of the appeal, corporate insolvency resolution process (CIRP) was initiated against Ruchi Soya, and a resolution plan was approved by the NCLT, leading to the