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Showing 501 to 520 of 692 Records

• 2010 (5) TMI 376 - HIGH COURT OF GUJARAT
  

  Winding up - Circumstances in which a company may be wound up

  
  
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  ... ... ..... ts. 6. In view of the above, it appears that the respondent-company has lost its substratum and is not in a position to pay its debt to its creditor and, therefore, the respondent-company is required to be ordered to be wound up. 7. In view of the above, both the petitions succeed and the respondent-company - Advantage Global BPO Private Limited is hereby directed and ordered to be wound up. The Official Liquidator attached with this Court is hereby appointed as Official Liquidator for the respondent-company. The Official Liquidator is hereby directed to take possession of the properties (movable and immovable) of the respondent-company along with its Bank Accounts, cash, Account Books, etc., forthwith. The Official Liquidator shall submit its report within a period of three months. If required, he can take service of the official valuer for the purpose of preparation of the possession note, etc. In the facts and circumstances of the case, there shall be no order as to costs.

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• 2010 (5) TMI 375 - HIGH COURT OF GAUHATI
  

  Liberty to the parties to approach High Court again in case of any difficulties in implementing the order and reserving its jurisdiction to pass further order

  Held that:- In the instant case, a liberty, however, was granted to the parties to approach the Company Law Board in case of any difficulties in implementing the orders. Such liberty granted by the Company Law Board by the said order dated December 31, 2001, as noticed above, has not been challenged by the appellant (Lohia group) and, therefore, the direction for payment of principal and interest naturally has to be subject to the further order that may be passed by the Company Law Board. There is no doubt that the direction for payment of principal and interest, subject to the subsequent modification that may be made pursuant to such liberty granted, is executable by the Company Law Board or by any other court under section 634A of the Act.

  In view of the above, while allowing the appeal being Company Appeal No. 8 of 2004, Company Appeal No. 4 of 2005 stands dismissed. The amount paid by the Agarwal group pursuant to the order dated December 31, 2001, passed by the Company Law Board in C. P. No. 82 of 2000 shall first be appropriated against the interest payable up to August 31, 2002 and the remaining amount shall be appropriated against the principal amount.

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• 2010 (5) TMI 374 - CESTAT, NEW DELHI
  

  Shortage of input - Company failed in maintaining statutory records relating to receipt and disposal of the raw materials and the finished goods manufactured and cleared by them - vague explanation offered by the appellants - appellants, while failed to maintain statutory records up to date, were found to maintain up to date records privately and the slip pad contained details - bills received by them without accompanying the goods - authorized signatory has clearly admitted removal without raising bills and payment of duty involved on such clearances – Held that: - no merit in the appeal. The appeal is, therefore, dismissed

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• 2010 (5) TMI 372 - CESTAT, NEW DELHI
  

  Waiver of pre-deposit - appellant availed Cenvat credit of service tax paid on input services - input service used in GTA service - Held that: - The service tax on the GTA service is required to be paid by the service receiver only in terms of the Notification issued under Section 68(2) of the Finance Act, 1994 read with Rule 2(1)(d)(v) of Service Tax Rules and just because the service recipient is required to pay service tax on GTA service, this service, which is actually provided by the Goods Transport Agent, cannot become the output service of the service receiver - Appellants are directed to pay part of the amount - requirement of pre-deposit of remaining service tax demand, interest and penalty shall stand waived and recovery thereof stayed

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• 2010 (5) TMI 371 - CESTAT, BANGALORE
  

  Condonation of delay - 35 days in filing the appeals - delay occurred due to resignation of the Finance Executive of the appellant's company - official who left the company did not bring to the notice of the management, the receipt of the impugned Order-in-Original and the new incumbent who after taking the charge, traced out the documents and filed the appeals - the Company has been litigating before the Tribunal and this Tribunal has already granted unconditional waiver of pre-deposit - Held that: - delay of 35 days in filing the appeals is condoned and the COD applications are allowed

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• 2010 (5) TMI 370 - CESTAT, NEW DELHI
  

  Revision proceedings - soon after passing of the first appellate order on 16-4-2009 the Revisional Authority issued a show cause notice on 16-6-2009, which is two months thereafter proposing to impose penalty on the appellant invoking provision of Sections 76 & 78 of the Finance Act, 1994 - revisional order passed on 13-11-09 is unsustainable because of conflict of exercise of jurisdiction - Held that: - Within two months of passing of the order by the appellate authority, the show cause notice was issued by revisional authority on 16-6-2009, while first appellate order was passed on 16-4-2009 - It is embarrassing for us to declare exercise of jurisdiction by one Commissioner is bad and by the other good - revisional order was unsustainable following the judgment of the Hon'ble High Court of Rajasthan in the case cited (supra) - dispose the appeal of the appellant as allowed, so also dispose the stay application

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• 2010 (5) TMI 369 - CESTAT, KOLKATA
  

  Waiver of pre deposit - applicants are providing cleaning service - penalties were imposed - applicants were only removing mechanical means fly ash from the ash pond to other area - Held that: - applicants are only removing fly ash from the ash pond to the other area, therefore prima facie we find that it is not covering under the cleaning service therefore pre deposit of service tax and penalties are waived and recovery of the same is stayed during pendency of the appeal - Stay petition is allowed

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• 2010 (5) TMI 368 - CESTAT, NEW DELHI
  

  Appellant submits that the letter dated 17th November, 2003 explaining the methodology of working of the appellant - Department shows that such a letter is not in the office records - Held that: - document dated 17th November, 2003 is not additional evidence going to the root of the matter - order accordingly and proceed for hearing of the stay application

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• 2010 (5) TMI 367 - CESTAT, KOLKATA
  

  Delay in filing appeal - Waiver of pre-deposit - demand was confirmed after denying the Cenvat Credit - Commissioner (Appeals) dismissed the Appeal as time barred as the same has been filed even after 30 days condonable period - Appellant was under the impression that it is a demand of Service Tax under the Finance Act, 1994 and as per the provisions of Section 85 of the Finance Act the limitation for filing Appeal is three months - Held that: - demand is confirmed under Central Excise Act & CENVAT Credit Rules hence - no merit in the contention of Appellant that the Appeal filed before the Commissioner (Appeals) was in the format provided for the Service Tax - Petition and Appeal is dismissed

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• 2010 (5) TMI 363 - CESTAT, CHENNAI
  

  Interest - Determination is the date from which interest liability would arise - The issue for determination is the date from which interest liability would arise - according to the assessees interest is payable from the date of order of the apex court confirming and reducing the demand while, according to the Revenue, interest is payable from the date of determination of liability to duty - Interest liability arises the moment duty is determined to be payable by the adjudicating authority

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• 2010 (5) TMI 362 - CESTAT, KOLKATA
  

  SSI Exemption - denied on the ground that the Appellant was manufacturing packed drinking water with the brand name of other manufacturer - manufacturing drinking water and water is purified and this process does not amount to manufacture, as per the provisions of Section 2(f) of the Central Excise Act - Appellant never informed the Revenue by filing any declaration or any other communication in regard to the activity of manufacturing or clearing the packed drinking water with the brand name of another person – Held that: - no merit in any of the contentions of the Appellant. The Appeal is, therefore, dismissed.

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• 2010 (5) TMI 361 - CESTAT, KOLKATA
  

  Classification of agricultural products – Assessee claimed classification of machinery items manufactured by them, namely Fibre Extractor/Spares, Shifter/Spares, Sorting Machine/Spares under Chapter sub-heading 8433.00 - Change in classification - under sub-heading 8438.10/8438.90 – On the ground, machinery not used for processing agricultural products - Chapter Heading 84.38 is only a residuary item – Held that: - Use of the impugned machineries for processing other goods like tulsi, coriander, chillis, which are also agricultural products, does not justify shifting the classification from sub-heading 8433.00 and that they do not deserve to be classified under sub-heading 8439.00.

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• 2010 (5) TMI 359 - CESTAT, KOLKATA
  

  Demand of interest – In respect of differential duty paid after the due date - goods were cleared on a lower assessable value and subsequently, the Appellant paid the differential duty as per the correct assessable value of the goods – Held that: - The provisions of Section 11AB of the Act provides - ‘Where any duty of excise has not been levied or paid or has been short-levied or short-levied, the person who is liable to pay duty shall in addition to the duty, be liable to pay interest also.’ – Appeal is dismissed.

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• 2010 (5) TMI 354 - CESTAT, NEW DELHI
  

  Cenvat credit – lubricant oil after being used over a period of lime is drained out - same was sold as waste oil without payment of duty - Departments contention that the waste oil can still be used as lubricant - waste oil drained from an industrial system after original lubricating preparations have outlived their utility, is not a product coming into existence as a result of manufacturing activity and hence would not be liable to Central Excise Duty Held that: - duty demand on waste oil is neither sustain able on the ground mentioned in the SCNs nor under Rule 3(4) of the Cenvat Credit Rules, 2002.

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• 2010 (5) TMI 352 - CESTAT, BANGALORE
  

  Waiver of pre-deposit - eligibility to Cenvat credit of the service tax paid on the corporate membership - service tax paid on the Club Membership - appellant has utilized such facilities for the sales promotion of their business activity - Held that: - It is seen from the records that there is nothing on record to show that after availing such membership, the appellant has in fact utilized the facilities for promotion of business - pre-deposit of amounts involved is waived and recovery thereof stayed till disposal of the appeal

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• 2010 (5) TMI 350 - CESTAT, BANGALORE
  

  Waiver of pre-deposit - Cenvat credit on the service tax paid on the input services - appellant herein has sent 'Piston Rings in coil form' under material movement challans - appellant and had charged the amount towards the job work charges and has paid service tax on the said job work charges - availed Cenvat credit of such service tax paid - Revenue is seeking to recover the same on the ground that M/s. FMGIL is not liable to pay any service tax - should have availed the benefit of Notification No. 8/05-S.T., dated 1-3-2005 - Held that: - said notification can be construed as a conditional one and on perusal of Section 93 of the Finance Act, 1994, - said section does not envisage any compulsory availment of the benefit of Notification issued under the said section - Application for waiver of pre-deposit of the amount involved is allowed

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• 2010 (5) TMI 349 - CESTAT, BANGALORE
  

  Waiver of pre-deposit - service tax liability under the category of "Business Auxiliary Services - commission received towards tax collection from Central and State Governments and sale of bonds - Held that: - activity may be called as an operation of bank accounts which prima facie may not be covered under the category of "Banking and Other Financial Services" - application for waiver of pre-deposit of the amounts involved is allowed and recovery thereof stayed till the disposal of the appeal

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• 2010 (5) TMI 348 - CESTAT, BANGALORE
  

  Waiver of pre-deposit - services of business auxiliary services - appellant under a contract is undertaking strapping of wire rod coils either on line or off line at wire rod mill - Held that: - activity at the most can be covered under the packaging services - Application for waiver of pre-deposit of the amount involved is allowed and recovery thereof stayed till the disposal of the appeal

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• 2010 (5) TMI 344 - RAJASTHAN HIGH COURT
  

  Compounded levy scheme – Basic eligibility condition - Not carrying out specified processes and investment in plan and machinery is not less than Rs. 3 crore - assessee fulfilled the requisite conditions on the quantum of investment; and it was also observed that the Chartered Accountants’ certificate showing the capital investment - certificates issued by the Chartered Accountant not answering to the fundamental requirement of determination of value according to the accounting standards (AS10) - department had not accepted the facts and figures stated in the certificates - Cost Accountant was deputed to carry out special audit - Cost Accountant submitted the opining that value of investment by the appellant on plant and machinery was more than Rs. 3 crore - DG Set and effluent treatment plant are not the essential components of machineries for the purpose of the processing – Held that: - When certain machinery is required to be installed, as per the law and regulations governing the factory in question and as per the requirements of running the plant, the appellant cannot be acceded a right to exclude such investment while computing the total value of investment in plant and machinery - ineligible to avail the Compound Levy Scheme

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• 2010 (5) TMI 342 - CESTAT, BANGALORE
  

  Clearing & Forwarding Agent service - the services received by the appellant from Cairn Energy (India) Pvt. Ltd. in the form of Clearing & Forwarding Agent service is taxable - same Order-in-appeal which has been passed by the learned Commissioner (Appeals) was also in respect of Cairn Energy (India) (P.) Ltd. v. CC&CE held that the services rendered by Cairn Energy (India) (P.) Ltd. would not fall under the category of C&F agent service - Held that: - waiver of pre-deposit of the amounts involved is allowed

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