1997 (3) TMI 267

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..... t. [Order per : Gowri Shankar, Member (T)]. Appeal taken up for disposal after granting waiver of pre-deposit. 2. Appellant Company was earlier known as Padmatex Engineering Ltd. On an application made by it the Registrar of Companies issued orders dated 10th October, 1994 permitting the Company s name to be changed to Schlafhorst Engineering (India) Ltd. This letter was received by th .....

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..... After hearing the assessee the Commissioner confirmed the proposal in its notice. Hence this appeal. 4. The departmental representative first contends that the letter of the Registrar of Companies indicating approval to the change of name dated 10th October, 1994 and that despite this, the bills of lading for three consignments which was issued on 30-10-1994 continued to the old name. The appell .....

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