1993 (8) TMI 181

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....learned Advocate submitted that on 30-9-1984 State Government promulgated U.P. State Sugar Undertaking (Acquisition) Ordinance and thereafter all the property and assets of the respondent's Mill at Maholi were taken over by the State Government by enforcing the provisions of the U.P. Sugar Undertakings (Acquisition) Act, 1971. The respondent's factory had been vested to U.P. State Sugar Corporation Limited who have been running the affairs of the Mill from 28-10-1984 under the name U.P. State Sugar Corporation Limited. Since the acquisition proceedings under U.P. Sugar Undertakings (Acquisition) Ordinance, 1984 were upheld by the Allahabad High Court and the U.P. State Sugar Corporation Ltd. is a successor-in-interest and has taken over the....

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.... event and since unit of the Respondent concern was acquired as long as back in 1984, application filed by the respondents is beyond time and without valid reason. He said that provisions of Rule 230 of the Central Excise Rules, 1944 are not applicable to the facts of this case. 3. Smt. Shanti Sundaram appearing for the appellant/Department submitted that the department is not interested in substituting U.P. State Sugar Corporation Ltd., as respondent since proceedings were not pending on the date of taking over nor provisions of Rule 22 CEGAT (Procedure) Rules are applicable since the respondent is very much in existence. 4. On a careful consideration of the arguments advanced on behalf of the respective sides, we find that there is ....