2010 (6) TMI 805

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....olicitor General, for the Respondent. JUDGMENT This writ petition is filed aggrieved by the order of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT), South Zonal Bench, dated 4-12-2008 refusing to condone the delay of 1831 days in filing the appeal. 2. The petitioner Cooperative Spinning Mill went into liquidation, and an Official Liquidator was appointed, to manage its affai....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e Managing Director would not amount to due service on the petitioner-company, since, on commencement of liquidation proceedings, the authorized officer is only the Official Liquidator. In the counter-affidavit filed on behalf of the respondents, the fact that an Official Liquidator was appointed in the year 2000 is admitted. 5. Since the order itself records that notices were served only on....