LAWS(SC)-1988-2-94

UNION OF INDIA Vs. M. SIVAGNAM

Decided On February 08, 1988
UNION OF INDIA Appellant
V/S
M. Sivagnam Respondents

JUDGEMENT

(1.) Shri B. Kanta Rao prays that application for substitution of the legal representatives in place of the deceased respondent may be allowed. The application for substitution is granted after condoning the delay in filing the said application.

(2.) The appeal is heard. In view of the judgment of this court in the Secretary Central Board of Excise & Customs & Ors. Vs. K.S. Mahalingam, 1986 (l) Scale 1308 we are of the opinion that the judgment of the tribunal is liable to be set aside. We accordingly set aside the order of the Tribunal and dismiss the Transferred Application 35 of 1986 filed by M. Sivagnam.

(3.) The appeal is accordingly allowed. No. Costs.