TMI Blog2019 (12) TMI 226X X X X Extracts X X X X X X X X Extracts X X X X ..... al (Procedure) Rules, 1982 are amply clear - With the expiry, or cessation, of an appellant, the appeal comes to an end. A miscellaneous application for alteration of cause title can be entertained only if an entity with potential for finding itself to be obligated by unfavourable future decision of the Tribunal seeks to substitute for an appellant on record to enable it to be heard before being saddled with detriment. Such a responsibility or obligation cannot be imposed by an existent appellant on to another entity whose involvement in the proceedings is not on record in the show cause notice. Hence, the application for incorporation of M/s Larsen Toubro Ltd in the appeal is dismissed. Application disposed off. - Excise Miscella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ginal no. 18/CEX/2005 dated 31st May 2005 was issued in ex-parte proceedings which is under challenge in appeal no. E/3036/2005 filed on 12th September, 2005. In the meanwhile, a draft rehabilitation scheme sanctioned by the erstwhile Board for Industrial and Financial Reconstruction dated 5th December 2006 for transferring one division of M/s Datar Switchgear Ltd to the transferee company, M/s Larsen Toubro Limited, and hiving off of the electrical division to the resultant company, M/s DSL Enterprises Pvt Ltd, while dissolving the transferor company, M/s Datar Switchgear Limited, without winding up, also made a provision for the transferee company to be vested with all assets acquired and liabilities incurred by the transferor company b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lowed to do so. 6. Learned Counsel for the applicant has drawn upon the rehabilitation scheme as approved by the competent authority and the overriding authority of the Board, as well as the appellate authority, to claim the reliefs now sought in these two applications. Reliance has also been placed on the Code of Civil Procedure, 1908, the Indian Contract Act, 1872 and the decision of the High Court of Lahore in L Bodh Raj v. Amir Chand and Anr [AIR 1943 Lah 349], of the Hon ble High Court of Nagpur in Janardhan Jaikrishna v. Gangaram Mangalchand [AIR 1951 Nag 313] and of the Hon ble Supreme Court in Kamla Devi v. Kushal Kanwar and Another [(2006) 13 SCC 295]. According to Learned Counsel for the applicant, rule 41 of the Cu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o expressions. An appeal is continuation of the proceedings; in effect the entire proceedings are before the appellate authority and it has power to review the evidence subject to statutory limitations prescribed. But in the case of revision, whatever powers the revisional authority may or may not have, it has no power to review the evidence, unless the statute expressly confers on it that power. It was noted by the four-Judges Bench in Hari Shankar and Ors. v. Rao Girdhari Lal Chowdhury that the distinction between the appeal and a revision is a real one. A right of appeal carries with it a right of re- hearing on law as well as fact, unless the statute conferring the right of appeal limits the re-hearing in some way, as has been done in s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... take in the appellate proceedings. Such a narrow field of competence cannot allow substitution of another entity that is not concerned with the filing of the appeal to permit an appellant to substitute itself for another forcefully. 8. If the averment of the applicant, and the Learned Counsel, is correct, the consequences of duty, and other detriment, would be visited upon M/s Larsen Toubro Ltd. It would, therefore, be reasonable to expect M/s Larsen Toubro Ltd to initiate action for protecting its interests by continuing the appeal initiated by M/s Datar Switchgear Ltd. Such is not the situation here and M/s Larsen Toubro Ltd is consistent in excluding itself from the proceedings. 9. Furthermore, if the aver ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith potential for finding itself to be obligated by unfavourable future decision of the Tribunal seeks to substitute for an appellant on record to enable it to be heard before being saddled with detriment. Such a responsibility or obligation cannot be imposed by an existent appellant on to another entity whose involvement in the proceedings is not on record in the show cause notice. Hence, the application for incorporation of M/s Larsen Toubro Ltd in the appeal is dismissed. 13. There is a specific alternate plea for substitution of M/s Ridge Innovations Pvt Ltd, the new name and style of the resultant company in the scheme of rehabilitation of the Board for Industrial and Financial Reconstruction, as appellant. The said na ..... X X X X Extracts X X X X X X X X Extracts X X X X
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