2009 (6) TMI 748

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..... the Respondent. [Order per : B.S.V. Murthy, Member (T)]. Ld. Advocate Shri Willingdon Christian submits that appellants is a proprietary concern and the factory had remained closed for a long time and notices issued intimating of the case were not received by the appellant. The department started pressing for recovery of the arrears after appeal was dismissed, owner of the factory build .....

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..... ows that appellants must have received the same and failed to take steps to appear before the Tribunal. 2. We have considered the submissions made by both the sides. Ld. Advocate submitted that it is not the party who is pursuing the case even though name of the company remains same, it is the present owner of the factory premises who is taking steps so that department may not take action to auc .....

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