https://www.taxtmi.com/caselaws?id=265068 Civil appeals were dismissed for want of proper parties because one respondent was in liquidation and the other had died. Although the deceased respondent's legal heirs had been disclosed to the Department, no steps were taken to bring them on record or otherwise regularise the parties. In the absence of necessary parties before the SC, the appeals could not be proceeded with and were therefore dismissed. en-us Tue, 14 Jul 2015 00:00:00 +0530 Tue, 06 Oct 2015 06:03:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265068 Civil appeals were dismissed for want of proper parties because one respondent was in liquidation and the other had died. Although the deceased respondent's legal heirs had been disclosed to the Department, no steps were taken to bring them on record or otherwise regularise the parties. In the absence of necessary parties before the SC, the appeals could not be proceeded with and were therefore dismissed. Case-Laws Central Excise Tue, 14 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265068