2010 (6) TMI 805

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..... t petition is filed aggrieved by the order of the Customs, Excise Service Tax Appellate Tribunal (CESTAT), South Zonal Bench, dated 4-12-2008 refusing to condone the delay of 1831 days in filing the appeal. 2. The petitioner Cooperative Spinning Mill went into liquidation, and an Official Liquidator was appointed, to manage its affairs, in the year 2000. 3. While matters stood thus, the or .....

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..... ner-company, since, on commencement of liquidation proceedings, the authorized officer is only the Official Liquidator. In the counter-affidavit filed on behalf of the respondents, the fact that an Official Liquidator was appointed in the year 2000 is admitted. 5. Since the order itself records that notices were served only on the Managing Director of the company on 21-3-2003 and, since the Off .....

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