2013 (12) TMI 435

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....Mathew John The two appeals are taken together for disposal because they are related to the same issue, though arising from different impugned orders. In the second appeal No.ST/27/05, there is an application for change of cause title from M/s. JBM Sungwoo Ltd. to M/s. Sungwoo Gestamp Hitech (Chennai) Ltd. The application is supported by a letter from the Registrar of Corporate Affairs, Chennai. ....