TMI Blog2017 (7) TMI 156X X X X Extracts X X X X X X X X Extracts X X X X ..... ustained in adjudication would certainly cause injury to both sides. Therefore to reduce the litigation, endeavour should be made by the appellant without seeking adjournment on 20th June 2017 - appeal allowed by way of remand. - E/1072 to 1077/06-Mum - A/87858-87863/17/EB - Dated:- 6-6-2017 - Mr. D.N. Panda, Judicial Member And Mr. C.J. Mathew, Technical Member Shri Anil Balani, Advocate, for appellant Shri S.V. Nair, Superintendent (AR), for respondent ORDER Per: D.N. Panda In third round of litigation before Tribunal, appellants are asking again for time to cause appearance before adjudicating authority for readjudication. On the previous two occasions they were only asking for the documents from the authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ustries from M/s. S.M. Industries for the job work. Also it was seen that M/s. Vikas Industries had been doing job work of shot blasting for M/s. M.B.K. Foundry, Kashigaon, P.O. Mira, Thane, for which M/s. Vikas Industries were recovering job charges. c) Shri Nilesh Tibrewala had also stated in his statement dated 11.9.1997 that if there is a shortage of Pig Iron or scrap (raw materials) in M/s. S.M. Industries or M/s. Vikas Industries the same is made good by transferring the raw material among each other as and when required. Also the orders which were received from customers verbally were, based on availability of production facility, given to either M/s. S.M. Industries or M/s. Vikas Industries. d) Shri Nilesh Tibrewala in his ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tary proof for the same. f) The Partners of M/s. S.M. Industries were Shri S.M. Tibrewala and Shri Nilesh Tibrewala. The Partners in M/s. Vikas Industries were Shri S.M. Tibrewala and Smt. Manohari M. Tibrewala. Shri S.M. Tibrewala was a common Partner in both the companies. Smt. M.M. Tibrewala is the mother of Shri S.M. Tibrewala and since she was old and infirm she was not looking after the affairs of M/s. Vikas Industries. Shri Nilesh Tibrewala is the son of Shri S.M. Tibrewala and apart from M/s. S.M. Industries he was also looking after affairs of M/s. Vikas Industries. Shri Narendra Ganediwala is the Maternal uncle of Shri Nilesh Tibrewala and in his absence Shri Nilesh Tibrewala and Shri S.M. Tibrewala were looking after the aff ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... p. of M/s. Shreeram Industries and Smt. Kiran N. Ganediwala, wife of Shri Narendra Ganediwala had gifted a sum of ₹ 30,000/- each to Shri S.M. tibrewala which he had put in his Capital Account during the year 1994-95 as per the Balance Sheet of M/s. Vikas Industries. 2. When the appellants were before Tribunal in first round of litigation, there was a direction by the Tribunal on 9.10.2001 to participate for hearing and the matter shall come to end following due process of justice. Learned adjudicating authority in para 12 of his order has appreciated the direction of the Tribunal as to the grant of inspection of the documents and acted accordingly. In second round of litigation, due to lack of co-operation of the appellants, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er side for the delay caused to complete the readjudication which arose out of the show cause notice issued on 17.2.1999, it is high time for the appellants not to resort to further dilatory tactics but to submit for hearing on 20th June 2017 before learned adjudicating authority. From the date of initiation of the proceedings in the show cause notice, 18 years have been expired. The demand sustained in adjudication would certainly cause injury to both sides. Therefore to reduce the litigation, endeavour should be made by the appellant without seeking adjournment on 20th June 2017. 6. Learned adjudicating authority is requested to hear the appellant in length on all aspects which are alleged in the show cause notice and recording the ple ..... X X X X Extracts X X X X X X X X Extracts X X X X
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