Tribunal grants company name change; Department's appeal amendment denied. Procedural clarity emphasized.

The Tribunal allowed the company's application for a name change in the cause title of the appeals to "L.M. Wind Power Blades (India) Private Ltd." in two appeals. However, the Department's application to amend a memo of appeal was rejected as only an appellant, not a respondent, can file such an application. The Tribunal emphasized the need for the Department to take appropriate action based on the certificate provided by the company's Counsel. The judgment focused on procedural aspects and clarified the roles of appellants and respondents in filing such applications.

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Issues:
1. Change of name of the company in the cause title of the appeals.
2. Application for amending a memo of appeal by the Department.

Analysis:
1. The judgment addresses the issue of changing the name of the company in the cause title of the appeals. The appeals involved two appeals by the Department and two by the assessee. The assessee sought a change of name based on a certificate from the Registrar of Companies indicating the change to "L.M. Wind Power Blades (India) Private Ltd." The Tribunal, after hearing both parties, allowed the miscellaneous applications filed by the company as the appellant in two appeals, thereby changing the appellant's name to L.M. Wind Power Blades (India) Private Ltd. in the cause title of the appeals.

2. The second issue pertains to an application for amending a memo of appeal by the Department. The Department, through its representative, expressed the need to take instructions from the Commissioner. The respondent had also filed applications for changing their name in the cause title of the appeals. However, it was clarified that only an appellant can file an application for amending a memo of appeal, not a respondent. Therefore, the applications filed by the company as a respondent in the Department's appeals were rejected. The Tribunal highlighted that the certificate provided by the company's Counsel could be a basis for the Department to take appropriate action if needed.

In conclusion, the judgment dealt with the procedural aspects of changing the name of the company in the cause title of the appeals and clarified the distinction between appellant and respondent in filing applications for amending a memo of appeal. The decision was made after considering the submissions from both parties and ensuring compliance with the relevant legal procedures.

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