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    <title>2018 (3) TMI 1439 - CESTAT MUMBAI</title>
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    <description>The Tribunal allowed the change of name application from &#039;M/s. Sedco Forex International Drilling Inc.&#039; to &#039;M/s Shelf Drilling International Inc.&#039; in the cause title of the appeal. The decision was based on discrepancies in the verification process conducted by the Revenue, emphasizing the importance of proper inquiries from the correct issuing authorities and compliance with High Court orders. The Tribunal deemed the certificate for the name change issued by ROC, Delhi and Haryana, along with the High Court order, as valid unless proven otherwise.</description>
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