- (1.) The respondent-company is in liquidation. On our specific query put to the learned counsel for the liquidator, he has informed that the assets of the company have been disposed of by the official liquidator and only a sum of Rs. 6,10,393.33 is lying with the official liquidator in the credit of the said company.
(2.) Since there is no money for payment, even if this appeal is allowed and the Excise Department is held entitled to recover the amount, it would not be in a position to recover any amount from the company in liquidation. Therefore, we do not deem it proper to go into the merits of this appeal because of the aforesaid reason.
(3.) The civil appeals are, accordingly, dismissed leaving the question of law open.;