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Commissioner of Central Excise-Ahmedabad-II Versus M/s Gujarat Telephone Cables Ltd., M/s Gtcl Mobile Com Technology Ltd., Shri Satishchandra Labhashankar Raval, Shri Narendra Ranjibhai Patel

2015 (12) TMI 941 - CESTAT AHMEDABAD

Duty demand - Abatement of proceedings since Respondent company is wound up - Held that:- Both the Respondent Companies are being wound up and no application was filed by the liquidator for continuance of the proceedings. Rule 22 of the Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982 provides continuance of proceedings after death or adjudication as an insolvent of a party to the appeal or application. - On plain reading of Rule 22 of the Rules, 1982, it is clear that .....

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ue. - Appeal No. : E/207-210/2007 - Order No. 11763-11766/2015 - Dated:- 1-12-2015 - Mr. P.K. Das, Member (Judicial) And Mr. P.M, Saleem, Member (Technical) For the Petitioner : Shri Alok Srivastava, Advocate For the Respondent : None ORDER Per: P.K. Das These appeals are arising out of a common order, and therefore, all are taken up together for disposal. 2. None appears on behalf of the respondent. Earlier, the Learned Authorised Representative on behalf of the Revenue was directed to serve th .....

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phone Cables Limited- M/r. Kindly refer to your office letter F. No. E/207 to 210/2007 dated 21.11.2014 addressed to the Commissioner, Central Excise, Ahmedabad-II on the above subject matter. In this regard it is to submit that: (i) Last Hearing Notice was not served by this Office to Official Liquidator and present hearing date is not known to this Office. (ii) Matter is not of arrears (debt) and it is a departmental appeal, claim for the appeal has not been lodged with the Official liquidator .....

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amp; GTCL Mobile Com Technology, is Ramji Niwas Behind Sindhu Bhawan, Near Rajpath Club, Sarkhej-Gandhinagar Highway, Ahmedabad Where Hearing Notices has been served in past to his wife Ms. Shetal Patel. (vi) It is learnt from reliable sources that Shri SL Raval, Manager expired 3 years ago. (vii) Efforts were made to trace the documents which could indicate that shri Ramjibhai H Patel, Suresh Patel and Shantilal Patel were key management personnel of M/s. Gujarat Telephone Cables Ltd, M/s. GTCL .....

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ed herewith. (ix) Further, information has been called for from M/s. Nirma Ltd. that whether both the companies belong to Nirma Group or Not? Outcome will be intimated in due course. 3. The Learned Authorised Representative for the Revenue also placed the letter dated 12.05.2015 of the Additional Commissioner of Central Excise addressed to the Commissioner (AR), CESTAT Ahmedabad. The relevant portion of the said letter is reproduced below:- In this connection, it is to inform that the Tribunal m .....

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or the Revenue submits that in the present case, the main Respondent is M/s. Gujarat Telephone Cables Ltd. The demand of duty alongwith interest and penalty was proposed on the main respondent in the Show Cause Notice. It was also proposed imposition of penalty on the other respondents. He submits that as revealed from the letter dated 12.12.2014 that M/s Gujarat Telephone Cables Ltd. and M/s Gtcl Mobile Com Technology Ltd were wound up on 12.03.2008 by the order of the Honble High Court. By le .....

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