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2005 (8) TMI 502 - CESTAT, BANGALOREExtract: .......l consideration of the matter, we find that the contention raised by the learned DR is correct. The Official Liquidator has to file the appeal. The appellant does not get any status or locus standi to file the appeal on behalf of a liquidated company. Therefore the appeal is dismissed as not maintainable. (Pronounced and dictated in the open Court)
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