2010 (9) TMI 1048

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..... quidation 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 respondent-Commissioner seem to be thinking that these .....

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..... e 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 of justice, we adjourn the hearing of this appe .....

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