# In the matter of Excise and Taxation Department, Sonipat Haryana Vs. Sunstar Overseas Ltd. & Anr. CA(AT)(Ins) No. 1306 of 2019

> NCLAT judgment dated 2020-01-17. Citation: TCN-2020-NCLAT-00525. The case involves a Company Appeal (AT) (Insolvency) No. 1306 of 2019 filed by the Excise and…

- **Court:** NCLAT
- **Order date:** 17 Jan 2020
- **Citation:** TCN-2020-NCLAT-00525
- **Category:** IBC
- **Source page:** https://caseease.in/cases/ibc/nclat-new-delhi/excise-and-taxation-department-sonipat-haryana-vs-sunstar-overseas-ltd-anr-ca-64979cc3

## Summary

### Background

The case involves a Company Appeal (AT) (Insolvency) No. 1306 of 2019 filed by the Excise and Taxation Department, Sonipat Haryana, against M/s. Sunstar Overseas Ltd. & Anr. The appellant challenged an unspecified impugned order dated 12th September, 2019, by filing an appeal on 8th November, 2019, which was beyond the permissible delay period.

## Facts

The Excise and Taxation Department, Sonipat Haryana, filed an appeal against M/s. Sunstar Overseas Ltd. & Anr. The appeal challenged an impugned order dated September 12, 2019. The appeal was filed on November 8, 2019, which was more than 45 days after the date of the impugned order. No petition for condonation of delay was filed. The delay exceeded the permissible limit of 30 days plus 15 days, making the appeal non-maintainable under Section 61(2) of the Insolvency and Bankruptcy Code, 2016. Nobody appeared for the appellant during the hearing.

## Issues and analysis

### Issue 1: Whether the appeal filed by the Excise and Taxation Department was maintainable given the delay in …

**Ratio:** Appeals must be filed within the stipulated time frame as prescribed by Section 61(2) of

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**Reasoning:** The court reasoned that the appeal was filed with a delay exceeding 45 days, which is

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**Interpretation:** Section 61(2) of the Insolvency and Bankruptcy Code, 2016, sets a strict

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**Application:** In this case, the Excise and Taxation Department's appeal was filed more than

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## Parties

- **Judges:** S.J. Mukhop…; Bansi Lal…
- **Appellants:** Excise and…
- **Respondents:** M/s. Sunstar…

## Timeline

- **2019-09-12 — Impugned Ord…**: Date of the impugned order being…
- **2019-11-08 — Appeal Fili…**: Date on which the…

## Legal provisions

- [Insolvency and Bankruptcy Code, 2016, Section 61(2) — Appeals and Appellate Authority](https://caseease.in/legal-provisions/insolvency-and-bankruptcy-code-2016/section-61)

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