2015 (12) TMI 941

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....t. Earlier, the Learned Authorised Representative on behalf of the Revenue was directed to serve the notice of hearing to the Respondent through the Commissionerate. The Learned Authorised Representative placed the copy of the Letter Dated 12.12.2014 of the Assistant Commissioner of Central Excise Division  III, Ahmedabad-II addressed to Additional Commissioner (AR), CESTAT Ahmedabad. We reproduce the relevant portion of the letter dated 12.12.2014 as under:- "Sub: Appeal No. E/207 to 210/2007 filed by the Department against OIO No. 03-04/Commr/2006 dated 12.01.2006 in case of M/s. Gujarat Telephone Cables Limited- M/r. Kindly refer to your office letter F. No. E/207 to 210/2007 dated 21.11.2014 addressed to the Commi....

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....Cables Ltd. In this regard the applications for registration of all the three units are attached herewith. (viii) Further, copy of statement dated 21.11.2003, of Shri Narendrabhai Ramjibhai Patel, Director M/s. Gujarat Telephone Cables Ltd & M/s. GTCL Mobile Com Technology Ltd, Sanand is attached herewith. Copy of statement dated 21.07.2003, of Shri Satish Chandra Labhshankar Raval, Manager, Excise, GTCL group of companies, Sanand is attached herewith. (ix) Further, information has been called for from M/s. Nirma Ltd. that whether both the companies belong to Nirma Group or Not? Outcome will be intimated in due course." 3. The Learned Authorised Representative for the Revenue also placed the letter dated 12.05.2015 of t....

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....xcise and Service Tax Appellate Tribunal (Procedure) Rules, 1982 provides continuance of proceedings after death or adjudication as an insolvent of a party to the appeal or application. The Relevant portion of the said Rule 22 is reproduced below:- "Rule 22. Continuance of proceedings after death or adjudication as an insolvent of a party to the appeal or application.- Where in any proceedings the appellant or applicant or a respondent dies or is adjudicated as an insolvent or in the case of a company, is being wound up, the appeal or application shall abate, unless an application is made for continuance of such proceedings by or against the successor-in-interest, the executor, administrator, receiver, liquidator or other legal rep....