1986 (5) TMI 168

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..... per : M. Gouri Shanker, Member (J)]. - The short question that arises for consideration in this appeal is as to whether the appellant, in whom the undertaking as well as the right, title and interest of M/s. Inchek Tyres Ltd. in such undertaking had vested with effect from 14-2-1984, in terms of the provisions of the Inchek Tyres Ltd. and National Rubber Manufacturers Ltd. Nationalisation Act, .....

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..... show cause as to why the differential duty on the freight amounting to Rs.32,274.03 should not be realised from and a penalty levied upon, the appellant since M/s. Inchek Tyres Ltd. are now the appellant; (b) the appellant in reply to the aforesaid notice submitted that M/s. Inchek Tyres Ltd. had been nationalised by an Ordinance No. 4 of 1984 dated 14-2-1984, which ordinance was later enacte .....

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..... 3-1984, the right, title and interest of M/s. Inchek Tyres Ltd. in the undertaking had vested initially in the Central Government and finally in the appellant, free from all encumbrances and liabilities with effect from 14-2-1984; (b) in terms of Section 18 of the said Act, every person having a claim against M/s. Inchek Tyres Ltd. with regard to any of the matters specified in the Second Schedu .....

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