2010 (9) TMI 1048

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..... ondent. ORDER The appellant-company is under liquidation and, therefore, the appeal has to be prosecuted by the Official Liquidator appointed by the Hon'ble High Court of Kerala. Today when the case arises for final hearing, the Official Liquidator is not present, nor represented, despite notice. From the submissions of the learned SDR, it appears that both the Official Liquidator and the respon .....

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..... by way of illustration that, in the event of the appeal of the company being dismissed on merits, the department cannot enforce the Tribunal's judgment against the company without leave of the Hon'ble High Court. No such leave is required for any ongoing proceedings instituted by the Company. Therefore, the present proceedings can continue without the leave of the Hon'ble High Court. For the ends .....

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