2010 (9) TMI 292 - AT - Service Tax

Appeal - application for amending a memo of appeal has got to be filed by the appellant - applications filed by the company as a respondent in the Department s appeals are rejected - . It is open to the Commissioner to take the cue and file appropriate applications for amending the cause title of the appeals filed by the Department - certificate produced by the Counsel for the company would offer the cause of action for the Department

Summary

Issues:
1. Change of name of the company in the cause title of the appeals.
2. Application for amending a memo of appeal by the Department.

Analysis:
1. The judgment addresses the issue of changing the name of the company in the cause title of the appeals. The appeals involved two appeals by the Department and two by the assessee. The assessee sought a change of name based on a certificate from the Registrar of Companies indicating the change to "L.M. Wind Power Blades (India) Private Ltd." The Tribunal, after hearing both parties, allowed the miscellaneous applications filed by the company as the appellant in two appeals, thereby changing the appellant's name to L.M. Wind Power Blades (India) Private Ltd. in the cause title of the appeals.

2. The second issue pertains to an application for amending a memo of appeal by the Department. The Department, through its representative, expressed the need to take instructions from the Commissioner. The respondent had also filed applications for changing their name in the cause title of the appeals. However, it was clarified that only an appellant can file an application for amending a memo of appeal, not a respondent. Therefore, the applications filed by the company as a respondent in the Department's appeals were rejected. The Tribunal highlighted that the certificate provided by the company's Counsel could be a basis for the Department to take appropriate action if needed.

In conclusion, the judgment dealt with the procedural aspects of changing the name of the company in the cause title of the appeals and clarified the distinction between appellant and respondent in filing applications for amending a memo of appeal. The decision was made after considering the submissions from both parties and ensuring compliance with the relevant legal procedures.