2010 (9) TMI 353

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..... ot be recovered from only one firm of partner - Commissioner recorded that the firm was dissolved and the assets and liabilities of the firm were taken over assessee, under sole proprietorship - the assessee has not made out a case for total waiver of pre-deposit - ST/380/2009 - 468/2010 - Dated:- 27-9-2010 - Ms. Jyoti Balasundaram, Dr. Chittaranjan Satapathy, JJ. REPRESENTED BY : S .....

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..... d in December, 2006 and the assets and liabilities of the firm were taken over by A. Joseph Vincent, under sole proprietorship. Therefore, this argument does not find prima facie favour with the Bench. As regards the issue on merits although the learned Counsel submits that out of pocket expenses are eligible for exclusion from the gross amount, the expenses incurred being in the nature towards sa .....

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