2004 (1) TMI 482

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.... Shri M.K. Gupta, Jt. CDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - This application has been filed by "Vicco Products (Bombay) Pvt. Ltd." seeking amendment of the memorandum of the captioned appeal. The appeal was filed by "Vicco Products (Bombay) Ltd." claiming to be successors of a partnership firm by name "Vicco Laboratories". It is stated in this application that an....

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....rayer is vehemently opposed. 2. It appears from the submissions of both sides that, at the earlier stages of litigation, the appellants held themselves out to be a partnership firm, which is claimed to have been dissolved as early as on 31-3-86. Even at the time of preferring appeal to the Commissioner (Appeals), they did not claim that they were no longer a partnership firm but a Limited ....