1997 (8) TMI 316

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....ant. None, for the Respondents. [Order per : P.C. Jain, Member (T)]. -  From the available facts on record, we find that M/s. National Lithographic & Printing Press, the respondents herein, were a division of M/s. New Tobacco Company which has since been liquidated and has been wound up. Therefore, in view of the provisions of Rule 22 of the CEGAT (Procedure) Rules, 1982, these two a....

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.... M/s. RDB Industries Ltd. shall not be liable to make the payments of pre-leased liabilities of the Company i.e. arrears of any of the dues of the Company to the creditors, secured or otherwise or any statutory liability including dues on account of Excise and Commercial Taxes or otherwise in any manner whatsoever. M/s RDB Industries Ltd., therefore, prayed that they may be excused from appearing ....