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2021 (4) TMI 600

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..... ipper lorry - determination of value for tipper lorry - overlapping demands or not - HELD THAT:- In terms of the directions issued, the erstwhile counsel for the appellant-company has intimated the Insolvency Resolution Professional by sending notices by speed post as well as by e-mail and a memo of compliance dated 15.03.2021, complying the order dated 11.02.2021, has been filed. The said memo is .....

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..... relating to determination of value of tipper lorry and therefore, longer period of limitation will apply for confirmation of demand (together with mandatory penalty), even while the Tribunal did not go into the question as to whether the Section 4 value declared for clearance of tipper lorry was correct or not? (ii) Whether or not it is incumbent on the Tribunal to remand the issue relating to d .....

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..... the appellant-company is under liquidation and he is unable to contact the officials and prayed for adjournment. Subsequently, the case was listed on 11.02.2021, and further adjourned to 18.03.2021 on which date, we passed the following order:- "The learned counsel for the appellant submitted that the appellant-company is in the process of liquidation and has given the requisite details of the I .....

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