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TMI Blog2015 (12) TMI 941X X X X Extracts X X X X X X X X Extracts X X X X ..... dication as an insolvent of a party to the appeal or application. - On plain reading of Rule 22 of the Rules, 1982, it is clear that when a Respondent in the case of a company, is being wound up, the appeal or application shall abate, unless an application is made for continuance of such proceedings by administrator, receiver, liquidator or other legal representative of the appellant or respondent, as the case may be. In the present case, the Respondent companies are wound up, as revealed from the Letter dated on 12.12.2014. Hence, the appeal filed by the Revenue against the Respondent shall be abated. - Decided against Revenue. X X X X Extracts X X X X X X X X Extracts X X X X ..... opy enclosed).. (iv) On the verification of records available with this office, no reference whatsoever shows that these companies belong to Nirma group. Further, Nirma group has been asked for the same and their reply is awaited. (v) Latest address of Shri Narendra Ranjibhai Patel, Director, Gujarat Telephone Cables Ltd & GTCL Mobile Com Technology, is Ramji Niwas Behind Sindhu Bhawan, Near Rajpath Club, Sarkhej-Gandhinagar Highway, Ahmedabad Where Hearing Notices has been served in past to his wife Ms. Shetal Patel. (vi) It is learnt from reliable sources that Shri SL Raval, Manager expired 3 years ago. (vii) Efforts were made to trace the documents which could indicate that shri Ramjibhai H Patel, Suresh Patel and Shantilal Patel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rules, 1995 will be taken for recovery. " 4. The Learned Authorised Representative for the Revenue submits that in the present case, the main Respondent is M/s. Gujarat Telephone Cables Ltd. The demand of duty alongwith interest and penalty was proposed on the main respondent in the Show Cause Notice. It was also proposed imposition of penalty on the other respondents. He submits that as revealed from the letter dated 12.12.2014 that M/s Gujarat Telephone Cables Ltd. and M/s Gtcl Mobile Com Technology Ltd were wound up on 12.03.2008 by the order of the Honble High Court. By letter dated 12.05.2015, the Additional Commissioner requested to decide the appeal on merits. 5. We find that both the Respondent Companies are being wound up and n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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