M/S. Tulsyan Synthetic (P) Ltd. Vs. Commissioner of Customs, Mumbai - Court Judgment

Excerpt:
1. this misc. application is filed by the applicant for changing the cause title. it was submitted by the counsel that matter was adjudicated in the name of tulsyan synthetic (p) ltd., at the time of passing the order as well as at the time of issuing show cause notice.further he said that it has been amalgamated with national engineering company ltd., by virtue of order of the high court. subsequent to amalgamation with m/s. national engineering company ltd., the name of the said amalgamated company became m/s. tulsyan nec ltd. it was also said that assets and liabilities of the old concern has been taken over by the amalgamated company.2. in view of his submissions the cause title has been changed and accordingly the appellant's name should be read as m/s. tulsyan nec ltd. 3. the party has also filed stay application for the waiver of pre-deposit of duty and stay of the recovery proceedings. further he said that the assessment is an ex-party order since there was confusion with the cause title. since this is an ex-party order, he requested that matter may be remanded of re-consideration.4. on the other hand shri thomas george, jdr, representing the department submitted that it resulted in ex-party order since change in cause title was not intimated to the department well in time.5. considering the facts and circumstances and taking into consideration that ex-party order has been passed by the adjudicating authority we are of the view that the matter will have to go back for re-consideration in the interest of justice. accordingly we are remanding the matter to the jurisdictional adjudicating authority to examine the issue afresh and to pass an order in accordance with law on providing an opportunity to the party (m/s. tulsyan nec ltd., no.37, kaveriappa layout, miller tank bund road, vasanthanagar, bangalore-560 025).6. thus the appeal is disposed of. stay petition also gets disposed of accordingly.

Judgment:
1. This Misc. application is filed by the applicant for changing the cause title. It was submitted by the Counsel that matter was adjudicated in the name of Tulsyan Synthetic (P) Ltd., at the time of passing the order as well as at the time of issuing Show Cause Notice.

Further he said that it has been amalgamated with National Engineering Company Ltd., by virtue of order of the High Court. Subsequent to amalgamation with M/s. National Engineering Company Ltd., the name of the said amalgamated company became M/s. Tulsyan NEC Ltd. It was also said that assets and liabilities of the old concern has been taken over by the amalgamated company.

2. In view of his submissions the cause title has been changed and accordingly the appellant's name should be read as M/s. Tulsyan NEC Ltd. 3. The party has also filed stay application for the waiver of pre-deposit of duty and stay of the recovery proceedings. Further he said that the assessment is an ex-party order since there was confusion with the cause title. Since this is an ex-party order, he requested that matter may be remanded of re-consideration.

4. On the other hand Shri Thomas George, JDR, representing the department submitted that it resulted in ex-party order since change in cause title was not intimated to the department well in time.

5. Considering the facts and circumstances and taking into consideration that ex-party order has been passed by the adjudicating authority we are of the view that the matter will have to go back for re-consideration in the interest of justice. Accordingly we are remanding the matter to the jurisdictional adjudicating authority to examine the issue afresh and to pass an order in accordance with law on providing an opportunity to the party (M/s. Tulsyan NEC Ltd., NO.37, Kaveriappa Layout, Miller Tank Bund Road, Vasanthanagar, Bangalore-560 025).

6. Thus the appeal is disposed of. Stay petition also gets disposed of accordingly.