2011 (1) TMI 1127 - AT - Central Excise

Party to the proceedings - Bank of India is sought to be joined as the party to the proceedings only on the ground that the bond that was executed by the appellants was on Bank of India - Bank of India to whom the notice was issued alongwith the show cause notice to the appellants did not opt to participate under said proceedings before the Adjudicating Authority - Bank of India has not challenged the impugned order appellants having not disclosed any cause against the Bank of India to join it as the party to this proceedings the application is rejected

Summary

The Appellate Tribunal CESTAT, New Delhi rejected the application to join Bank of India as a party in the appeal under the Excise Act. The bank did not participate in the proceedings or challenge the impugned order. The application was rejected as no cause was disclosed against joining the bank as a party.