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TMI Blog1998 (2) TMI 185X X X X Extracts X X X X X X X X Extracts X X X X ..... Member (T)]. Miscellaneous Application No. 162/97 seeks a change for the Cause Title of the Appeal before us which is titled as M/s. Weldequip v. C.C.E., Calcutta. The new name sought in the Miscellaneous Application is M/s. S.R.A. Brakes Pvt. Ltd. v. C.C.E. . 2. Ld. Advocate, Shri S.K. Roychowdhury for the applicant in support of the aforesaid change in name, submits that initially M/s. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt :- Registration certificate amended the name of the Company from Weldequip (partnership) to S.R.A. Brakes Pvt. Ltd. at 26, Chanditala Road, Cal-53, remaining certificate number same with effect from 1-8-1995. Ld. Advocate, therefore, submits that after having accepted the change in registration certificate by the concerned Central Excise authorities, this is merely a formal application fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of `S.R.A. Brakes share holders of the said Company, the partners have only limited liability. In the present case, he submits that the department has already confirmed the duty liability of Rs. 6,78,902.38 and the matter is in Appeal now before the Tribunal. 3.2 If department succeeds, submits the ld. Advocate for the Revenue the department will not be able to recover the aforesaid amount of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... udgment in the case of Mentha and Allied Products v. C.C.E. reported in 1988 (33) E.L.T. 606 (Tribunal). He, therefore, prays for dismissing the Miscellaneous Applications. 4. We have a third application as mentioned above from one Shri Ashis Mukherjee who is opposing the Application No. 162/97 filed by the applicant M/s. S.R.A. Brakes Pvt. Ltd. The application has been filed by Shri Ashis Mukhe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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