2010 (6) TMI 805

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.... Shri Ponnam Ashok Goud, Asst. Solicitor 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 Liquida....

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.... the Company; and service of notices on the 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 its....