COMMISSIONER OF C. EX., NASHIK Vs. BINI MEDILABS

JUDGEMENT

(1.) APPEAL No. E/2057/03 was filed by the Department against an order dated 9 -4 -2003 passed by the Commissioner of Central Excise (Appeals), Nashik. The appellate authority in the said order had granted 'Modvat' credit to M/s. Bini Medilabs (Proprietor, Dr. Prakash Lalchand Badlani) and exonerated them from penalties thereby setting aside the order of adjudication in the case. The appeal was allowed by a ld. Member of this Tribunal on 13 -6 -2008, but the order dated 13 -6 -08 was eventually recalled and the appeal restored for the purpose of fresh hearing and disposal. This had happened on 7 -5 -2009. It appears, Dr. Prakash Lalchand Badlani had passed away on 28 -2 -2009, which event was not within the knowledge of the appellant or the Tribunal when the order dated 7 -5 -2009 was passed.

(2.) UNDER Rule 22, the burden is on the applicant to establish that the persons who are claimed to be the legal heirs of the deceased are actually so. The applicant has to establish that these three persons are the successors -in -interest or legal representatives of late Dr. Prakash Lalchand Badlani, the deceased proprietor of 'Bini Medilabs'. In order to enable the applicant to do so, I direct that notices be issued to Smt. Poonam Badlani, Shri Neeraj Badlani and Shri Dinesh Badlani in correct addresses to be given by the applicant. The correct addresses shall be given within a fortnight and the Registry shall issue notices thereafter within another fortnight. Application No. E/COD/2392/09 stands allowed. Misc. Application no. E/MA/Ors/2393/09 along with appeal is posted to 11 -1 -2010.