https://www.taxtmi.com/caselaws?id=82093 Statutory excise assessment and re-assessment proceedings under a complete fiscal code were not treated as "other legal proceedings" requiring leave of the winding-up court. The Tribunal held that, although such proceedings may determine a debt ranking with other company debts, the winding-up court does not assume the role of the statutory authority for assessment or re-assessment. On that basis, leave of the High Court was unnecessary for impleading the Official Liquidator in the pending excise appeal, and the Official Liquidator was brought on record so the appeal could continue. en-us Tue, 13 Oct 1992 00:00:00 +0530 Fri, 01 Jul 2011 18:27:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82093 Statutory excise assessment and re-assessment proceedings under a complete fiscal code were not treated as "other legal proceedings" requiring leave of the winding-up court. The Tribunal held that, although such proceedings may determine a debt ranking with other company debts, the winding-up court does not assume the role of the statutory authority for assessment or re-assessment. On that basis, leave of the High Court was unnecessary for impleading the Official Liquidator in the pending excise appeal, and the Official Liquidator was brought on record so the appeal could continue. Case-Laws Central Excise Tue, 13 Oct 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82093