It was pointed out by the State Government's counsel that the company is yet to clear its sales and central excise dues which together with interest amounted to around Rs 26 crore.

Part of this is on account of the Rs 14.44 crore sales tax dues for the erstwhile bearing unit at Karagpur which was sold off to the Tatas in late 80s. Another Rs 6.36 crore is due to the central Government on account of arrear excise tax.

In addition to this, the company owes the Calcutta Muncipal Corporation around Rs 80 lakh on account of municipal dues for Barlow House where its registered office is situated.

The eastern regional bench of the CLB today ordered the company to disclose the names of creditors to whom the company owes more than Rs 5 lakh. The benchtold the counsels for the company to put up the list at its now-closed registered office. The case will again come up for hearing on September 14.

Metal Box management downed the shutters at the registered office in late March 1997, citing employee unrest.

However, the management refused to comment when contacted through its media consultant.

Apart from the state government and counsel Shanti Bushan Mukherjee for employees and workers, one of its creditors -- Industrial Investment Bank of India -- also opposed the move to shift the registered office. Only the union of the Faridabad factory supported the management's decision to shift its office.

In its petition, the company has noted that due to employee unrest and on-going cases at Delhi, it needed to shift its office for better co-ordination. Morevover, it had said that all its directors were based in Delhi.

The company's Rs 114-crore revival plan is stuck before the Delhi high court and will be heard in September. It had slipped into the red in1988 and was referred to the Board for Industrial & Financial Reconstruction.

However, due to objections by many of the 39-parties in the case, its earlier Rs 139-crore revival plan, though passed, was revised will need the approval of the Delhi high court now.

All the opposing parties before the CLB challenged the company's argument for shifting of the office. One of the parties had pointed out at an earlier hearing that, if the company's argument on better co-ordination is true, then all sick companies all over the country would by now have shifted their offices to the capital.