1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION COMPANY APPLICATION NO. 197 OF 2004 IN COMPANY PETITION NO. 767 OF 1997 Addl. Commissioner, Central Excise, Raigad, CGO Complex, 1st Floor, CBD, New Mumbai .. Applicant. vs. Official Liquidator, High Court, Bombay. and Liquidator of M/s. Orkay Polyester Ltd., (Prop.Orkay Inds. Ltd., (in Liquidation) .. Respondent. Shri R.C. Master for applicant in support. Ms. K.V. Gautam, Dy. Official Liquidator present. CORAM : S.U.KAMDAR, J. DATE : 18TH MARCH, 2005. P.C. . Delay condoned. Liquidator is directed to take the claim on record subject to payment of Rs. 2 200 each.