1998 (2) TMI 185

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.... Shri R.K. Chowdhury, Advocate, for the Respondent. [Order per : P.C. Jain, Member (T)]. -  Miscellaneous Application No. 162/97 seeks a change for the Cause Title of the Appeal before us which is titled as M/s. Weldequip v. C.C.E., Calcutta. The new name sought in the Miscellaneous Application is "M/s. S.R.A. Brakes Pvt. Ltd. v. C.C.E.". 2. Ld. Advocate, Shri S.K. Roychowdhu....

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....e was duly amended by the Central Excise department on 28-9-1995 with the following endorsement :- "Registration certificate amended the name of the Company from Weldequip (partnership) to S.R.A. Brakes Pvt. Ltd. at 26, Chanditala Road, Cal-53, remaining certificate number same with effect from 1-8-1995." Ld. Advocate, therefore, submits that after having accepted the change in registration ....

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....s. Weldequip being a partnership concern, there was an unlimited liability of partners whereas by way of `S.R.A. Brakes' share holders of the said Company, the partners have only limited liability. In the present case, he submits that the department has already confirmed the duty liability of Rs. 6,78,902.38 and the matter is in Appeal now before the Tribunal. 3.2 If department succeeds, s....

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....irm is in existence for the purposes of its liability incurred by it still it existed in view of the Tribunal's judgment in the case of Mentha and Allied Products v. C.C.E. reported in 1988 (33) E.L.T. 606 (Tribunal). He, therefore, prays for dismissing the Miscellaneous Applications. 4. We have a third application as mentioned above from one Shri Ashis Mukherjee who is opposing the Applic....