ARVIND ARORA
H.No. 432, Sector 16 A
Faridabad – 121002
Tel:0129- 2263424 (Resi.)
Cell # 9810400221
Email: arvindaroraadvocate@gmail.com
Job Objective
Assignment in Law Firm dealing in Indirect Taxation/Senior Management Position in legal/
Indirect Taxation.
Summary of Skills and Experience
• Over 24 years of experience in managing the Indirect Taxes, Legal & Commercial functions.
• Extensive experience in the area of Excise, Service tax & Customs & exposure to handling
Import and Export management.
• Preparation of replies to show cause notices, cross objections, counter submissions & appeals.
• Have independently handled cases up to Tribunal level.
• LL.B., M.B.A., Diploma in Export Management & Diploma in Cyber law.
ORGANISATIONAL EXPERIENCE
Have experience in handling the following functional areas:
Excise, Service tax & Customs
• Handling matters relating to Excise, Service Tax & Customs.
• Coordinating all activities for EA-2000 Audit.
• Conducting internal audit for the company.
• Compliance of Statutory provisions.
Legal
• Preparation of replies to Show Cause Notices, Cross objections, Counter submissions, Appeals
& Applications before Settlement Commission.
• Drafting Legal opinions & Replies to the Queries raised by the Clients.
• Advising various companies in matters pertaining to Excise, Service tax & Customs.
• Independently handling cases up to Tribunal level.
• Preparing legal briefs for the Advocates of High Court / Supreme Court.
• Vetting of agreements and handling civil and commercial disputes.
• Have represented the Company before the Additional Sessions Judges in cases pertaining to
quality standards.
Import & Export
• Handling import of materials from Japan.
• Looking after export-related activities for export consignments for USA, Taiwan and Korea.
• Negotiating with Custom house agents for shipment rates.
• Bonding and de-bonding by preparation & filing of yellow/green bill of entry.
• Clearing of goods from private customs bonded warehouse/C.W.C.
Page of 5 1
Liaisoning/ Sales Co-ordination
• Liaisoning with Govt. agencies including Customs and Excise authorities.
• Coordinating with Sales team providing interface between marketing divisions
• Handling customer complaint reports
• MIS generation and monitoring.
Computerisation/ Documentation
• Developing customized programmes for different billing requirement of customers.
• Carried out the complete documentation of excise records for new plants.
Logistics Management
• Monitoring of goods between various companies of the Group.
• Coordinating the movement of finished goods & monitoring and controlling logistics cost.
EMPLOYMENT HISTORY:
Since July, 2009 Providing consultancy to Companies
Including Tata Sky Ltd., New Delhi,
Uflex Ltd., Noida, Surya Roshni Ltd.,
New Delhi, Montage Enterprises Pvt.
Ltd., Noida, Fresenius Kabi
Oncology Ltd.,Gurgaon. I am also on
the panel of Law Firm, namely, S.P.
Nagrath & Co., A-380, Defence Colony,
New Delhi.
Consultant
July, 2006 to June., 2009 Lakshmi Kumaran & Sridharan
B-6/13, S.J. Enclave, New Delhi
Advocate
April, 2002 to June, 2006 Flex Industries Ltd., Noida
(2000 Crore group)
Joint Executive
Manager
April, 1999 to March, 2002 JBM Tools Ltd.,Faridabad
(1000 Crore group)
Deputy Manager
January,, 1995 to March, 1999 Imperial Auto Industries Ltd., FBD.
(100 crore group)
Deputy Manager
January, 1993 to December., 1994 Shri G. S. Bhangoo Chandigarh
(Advocate & Consultant)
Advocate
April, 1989 to December, 1992 Munak Chemicals Ltd, Chandigarh
(75 crore group)
Law Officer
June, 1986 to March, 1989 Shri H. N. Mehtani, Chandigarh
(Senior Advocate-High Court)
Junior Advocate
A. Current Position:
Since 1.7.2009, I am providing consultancy to Companies including Tata Sky Ltd., Uflex Ltd.,
Surya Roshni Ltd., Montage Enterprises Pvt. Ltd. & Fresenius Kabi Oncology Ltd. I am also
on the panel of Law Firm, namely, S.P. Nagrath & Co., New Delhi. I am rendering advice in
matters pertaining to indirect taxation and preparing replies to Show Cause Notices, Appeals etc. I
Page of 5 2
am also making appearance before quasi-judicial authorities upto CESTAT in various matters
pertaining to indirect taxation.
Synopsis of the work done by me for my Clients is as under:
Tata Sky Ltd.
 Answering the queries;
 Handling Customs matters of Tata Sky at the Group level, involving the issues including
Applicability of Notification No.6/2006-C.E. to imported pre-recorded Smart Cards for
the purpose of exemption from CVD; Classification of Low Noise Block Down Converters;
Valuation of imported Set Top Boxes for assessment to CVD in a situation where Cost
price of imported Set Top Boxes is more than the Retail Sale Price declared thereon;
 Drafting of letters, replies, appeals & attending personal hearings before various
quasi-judicial authorities all over India up to CESTAT level.
Uflex Ltd.
 Answering the queries pertaining to Central Excise and Service Tax matters;
 Handling litigation matters of Uflex at the Group level, involving the issues including
Valuation of finished goods under Section 4 of the Central Excise Act for the purpose of
payment of duty; Admissibility of cenvat credit of service tax paid on input services in
question used in the manufacture of job-worked goods cleared without payment of duty
under Notification No.214/86-C.E. to the Principal manufacturer; leviability of service tax
on Salary/wages of employees recovered on actual basis by the Lessor of P&M from the
Lessee for whom employees were allowed by the Lessor to work for under ‘Manpower
Recruitment or Supply Agency’ service; Whether Cenvat Credit can be utilized for the
purpose of payment of Service Tax on GTA service; Whether an amount equal to credit
availed on Capital Goods is liable to reversed in a situation where cenvated capital
goods have been sold after having been used in the factory for about 8 years;
Admissibility of cenvat credit of service tax paid on various input services including Air
craft management service, Custodial Service, Debenture Trusteeship Service,
Group Personal Accident Insurance service, Vehicle Insurance service, Servicing
& Repair of vehicles service, Rent-a-Cab service Plant Housekeeping service, Pest
Control service , FCCB service & GTA service; Imposition of Penalty under Rules
25/26 of the Central Excise Rules,2002/Rule 15 of the Cenvat Credit Rules,2004;
 Drafting of letters, replies, appeals & attending personal hearings before various
quasi-judicial authorities all over India up to CESTAT level;
 Have also guided Officials of Uflex on changes brought about in the Service Tax
under the new dispensation effective from 1.7.2012.
S.P. Nagrath & Co.( Law Firm)
 Drafting of Legal Opinions(prepared Legal Opinion for their Client Alba Urmet,
Gurgaon on the issue as to whether querist is legally entitled to engage in the
trading of identical/similar imported goods);
 Drafting of replies, Appeals( prepared Appeal for their Client Albion Consulting
Pvt. Ltd., New Delhi involving the issue regarding confiscation of imported goods
in a situation where excess quantity was inadvertently declared by the importer
due to mistake on the part of the foreign supplier);
 Attending personal hearings before the quasi-judicial authorities up to CESTAT
level;
Page of 5 3
 Answering queries in the Indirect Taxation matters.
Montage Enterprises Pvt. Ltd.
 Answering day-to day queries pertaining to Central Excise and Service Tax matters;
 Handling litigation matters of Montage Enterprises at the Group level, involving the
issues including leviability of Central Excise Duty on Aluminium Dust; leviability of
interest on differential duty paid under Supplementary invoices; Includibility of
discounts extended to the buyers in the assessable value of finished goods under Section 4
of the Central Excise Act; Admissibility of cenvat credit of service tax paid on various
input services including Telephone Connection service, Courier service, Rent-a-Cab
service & Cargo Handling service;
 Drafting of letters, replies, appeals & attending personal hearings before various
quasi-judicial authorities up to CESTAT level;
 Have also guided Officials of Montage Enterprises on changes brought about in
the Service Tax under the new dispensation effective from 1.7.2012.
Surya Roshni Ltd.
 Answering the queries;
 Preparing replies (prepared reply to Show Cause Notice involving the issue regarding
Applicability of Exemption Notification No.10/2006-C.E. to Electric filament
Vacuum & Gas filled (GLS) bulbs of retail sale price not exceeding Rs.20/- per
bulb in the context of promotional marketing strategy of ‘Buy Two Get One Free’
scheme where consolidated retail sale price of ‘multi piece package’ (i.e. 2 + 1
free bulbs) was more than Rs.20/-).
Fresenius Kabi Oncology Ltd.
 Answering the queries;
 Drafting of Legal Opinions(prepared Legal Opinion on the issue regarding eligibility of
APIs/Bulk drugs in question to exemption under Notification No. 10/97-C.E. dated
1.03.97, as amended & Notification No.51/96- Cus. dated 23.07.96, as amended.
Miscellaneous
 Have also handled issues for some other Companies including Asis Moulds(a Korean
Co.) regarding leviability of service tax on job charges collected for Drilling/
Machining/Addition of Ribs/ Profile matching/ Etching modifications undertaken
on moulds supplied to the job worker by the principal manufacturers; Samwon
Precision Mould Mfg. India Pvt. Ltd. regarding rebate of duty under the provisions of
Rule 18 of the Central Excise Rules, 2002 read with Notification No.19/2004-C.E.(N.T.)
dated 06.09.2004; drafted Legal Opinion for Le Creuset India Trading Pvt. Ltd. on
the issue of applicability of the provisions of Central Excise Act,1944, to the
imported goods in question proposed to be sold to the buyers in India on increased
MRP.
B. Previous Positions:
(a) Tenure with Lakshmi Kumaran & Sridharan – I have worked in Law Firm Lakshmi
Kumaran & Sridharan for about 3 years. During my tenure with Lakshmi Kumaran &
Sridharan, I have worked in the Legal Opinion & Consultancy Division and prepared
Legal Opinions/ replies to the queries raised by clients in matters pertaining to Central
Page of 5 4
Excise, Service Tax, Customs & Foreign Trade Policy; Occasionally I have handled Sales
Tax/VAT & FEMA queries. I have also drafted replies to Show Cause Notices, Cross
objections & Appeals.
(b) Other Previous Positions:
• Have independently represented the companies before various quasi-judicial
authorities including Tribunal, Commissioner (Appeals), Commissioner & obtained
favourable orders in various cases concerning issues including Cenvat Credit,
Valuation, Rule 57CC/Rule 6, Clandestine Removal, Refund, Seizure, Confiscation &
Personal Penalty.
• Have contributed towards profitability/cost saving in the companies by suggesting
various measures and by providing timely legal advice on a host of issues pertaining to
day–to-day operations, resulting in reduction in litigation.
• Have guided the concerned officials of the various companies in respect of issues
pertaining to inter-sectoral credit across goods & services.
• Have ensured computerization of records resulting in efficiency and reduction in
manpower.
• Have contributed towards cost saving in the company by advising the companies to
pursue commercially viable route.
• Have successfully represented the Company in Quasi-Criminal cases before
Additional Sessions Judges.
• Have contributed towards cost saving/reduction in litigation by conducting internal
audit of the companies.
IT Skills
MS Office, Internet, E-mail.
Educational Qualifications
• LL.B. from Panjab University, Chandigarh in 1986.
• Diploma in Export Management from F.T.D.C, Delhi in 2001.
• Diploma in Cyber law from Amity Law School, Delhi in 2001.
• M.B.A. (Marketing) from IGNOU, Delhi in 2003
Date of Birth: 28th
June, 1963
(ARVIND ARORA)
# 9810400221
Page of 5 5
Excise, Service Tax, Customs & Foreign Trade Policy; Occasionally I have handled Sales
Tax/VAT & FEMA queries. I have also drafted replies to Show Cause Notices, Cross
objections & Appeals.
(b) Other Previous Positions:
• Have independently represented the companies before various quasi-judicial
authorities including Tribunal, Commissioner (Appeals), Commissioner & obtained
favourable orders in various cases concerning issues including Cenvat Credit,
Valuation, Rule 57CC/Rule 6, Clandestine Removal, Refund, Seizure, Confiscation &
Personal Penalty.
• Have contributed towards profitability/cost saving in the companies by suggesting
various measures and by providing timely legal advice on a host of issues pertaining to
day–to-day operations, resulting in reduction in litigation.
• Have guided the concerned officials of the various companies in respect of issues
pertaining to inter-sectoral credit across goods & services.
• Have ensured computerization of records resulting in efficiency and reduction in
manpower.
• Have contributed towards cost saving in the company by advising the companies to
pursue commercially viable route.
• Have successfully represented the Company in Quasi-Criminal cases before
Additional Sessions Judges.
• Have contributed towards cost saving/reduction in litigation by conducting internal
audit of the companies.
IT Skills
MS Office, Internet, E-mail.
Educational Qualifications
• LL.B. from Panjab University, Chandigarh in 1986.
• Diploma in Export Management from F.T.D.C, Delhi in 2001.
• Diploma in Cyber law from Amity Law School, Delhi in 2001.
• M.B.A. (Marketing) from IGNOU, Delhi in 2003
Date of Birth: 28th
June, 1963
(ARVIND ARORA)
# 9810400221
Page of 5 5

C.V.

  • 1.
    ARVIND ARORA H.No. 432,Sector 16 A Faridabad – 121002 Tel:0129- 2263424 (Resi.) Cell # 9810400221 Email: arvindaroraadvocate@gmail.com Job Objective Assignment in Law Firm dealing in Indirect Taxation/Senior Management Position in legal/ Indirect Taxation. Summary of Skills and Experience • Over 24 years of experience in managing the Indirect Taxes, Legal & Commercial functions. • Extensive experience in the area of Excise, Service tax & Customs & exposure to handling Import and Export management. • Preparation of replies to show cause notices, cross objections, counter submissions & appeals. • Have independently handled cases up to Tribunal level. • LL.B., M.B.A., Diploma in Export Management & Diploma in Cyber law. ORGANISATIONAL EXPERIENCE Have experience in handling the following functional areas: Excise, Service tax & Customs • Handling matters relating to Excise, Service Tax & Customs. • Coordinating all activities for EA-2000 Audit. • Conducting internal audit for the company. • Compliance of Statutory provisions. Legal • Preparation of replies to Show Cause Notices, Cross objections, Counter submissions, Appeals & Applications before Settlement Commission. • Drafting Legal opinions & Replies to the Queries raised by the Clients. • Advising various companies in matters pertaining to Excise, Service tax & Customs. • Independently handling cases up to Tribunal level. • Preparing legal briefs for the Advocates of High Court / Supreme Court. • Vetting of agreements and handling civil and commercial disputes. • Have represented the Company before the Additional Sessions Judges in cases pertaining to quality standards. Import & Export • Handling import of materials from Japan. • Looking after export-related activities for export consignments for USA, Taiwan and Korea. • Negotiating with Custom house agents for shipment rates. • Bonding and de-bonding by preparation & filing of yellow/green bill of entry. • Clearing of goods from private customs bonded warehouse/C.W.C. Page of 5 1
  • 2.
    Liaisoning/ Sales Co-ordination •Liaisoning with Govt. agencies including Customs and Excise authorities. • Coordinating with Sales team providing interface between marketing divisions • Handling customer complaint reports • MIS generation and monitoring. Computerisation/ Documentation • Developing customized programmes for different billing requirement of customers. • Carried out the complete documentation of excise records for new plants. Logistics Management • Monitoring of goods between various companies of the Group. • Coordinating the movement of finished goods & monitoring and controlling logistics cost. EMPLOYMENT HISTORY: Since July, 2009 Providing consultancy to Companies Including Tata Sky Ltd., New Delhi, Uflex Ltd., Noida, Surya Roshni Ltd., New Delhi, Montage Enterprises Pvt. Ltd., Noida, Fresenius Kabi Oncology Ltd.,Gurgaon. I am also on the panel of Law Firm, namely, S.P. Nagrath & Co., A-380, Defence Colony, New Delhi. Consultant July, 2006 to June., 2009 Lakshmi Kumaran & Sridharan B-6/13, S.J. Enclave, New Delhi Advocate April, 2002 to June, 2006 Flex Industries Ltd., Noida (2000 Crore group) Joint Executive Manager April, 1999 to March, 2002 JBM Tools Ltd.,Faridabad (1000 Crore group) Deputy Manager January,, 1995 to March, 1999 Imperial Auto Industries Ltd., FBD. (100 crore group) Deputy Manager January, 1993 to December., 1994 Shri G. S. Bhangoo Chandigarh (Advocate & Consultant) Advocate April, 1989 to December, 1992 Munak Chemicals Ltd, Chandigarh (75 crore group) Law Officer June, 1986 to March, 1989 Shri H. N. Mehtani, Chandigarh (Senior Advocate-High Court) Junior Advocate A. Current Position: Since 1.7.2009, I am providing consultancy to Companies including Tata Sky Ltd., Uflex Ltd., Surya Roshni Ltd., Montage Enterprises Pvt. Ltd. & Fresenius Kabi Oncology Ltd. I am also on the panel of Law Firm, namely, S.P. Nagrath & Co., New Delhi. I am rendering advice in matters pertaining to indirect taxation and preparing replies to Show Cause Notices, Appeals etc. I Page of 5 2
  • 3.
    am also makingappearance before quasi-judicial authorities upto CESTAT in various matters pertaining to indirect taxation. Synopsis of the work done by me for my Clients is as under: Tata Sky Ltd.  Answering the queries;  Handling Customs matters of Tata Sky at the Group level, involving the issues including Applicability of Notification No.6/2006-C.E. to imported pre-recorded Smart Cards for the purpose of exemption from CVD; Classification of Low Noise Block Down Converters; Valuation of imported Set Top Boxes for assessment to CVD in a situation where Cost price of imported Set Top Boxes is more than the Retail Sale Price declared thereon;  Drafting of letters, replies, appeals & attending personal hearings before various quasi-judicial authorities all over India up to CESTAT level. Uflex Ltd.  Answering the queries pertaining to Central Excise and Service Tax matters;  Handling litigation matters of Uflex at the Group level, involving the issues including Valuation of finished goods under Section 4 of the Central Excise Act for the purpose of payment of duty; Admissibility of cenvat credit of service tax paid on input services in question used in the manufacture of job-worked goods cleared without payment of duty under Notification No.214/86-C.E. to the Principal manufacturer; leviability of service tax on Salary/wages of employees recovered on actual basis by the Lessor of P&M from the Lessee for whom employees were allowed by the Lessor to work for under ‘Manpower Recruitment or Supply Agency’ service; Whether Cenvat Credit can be utilized for the purpose of payment of Service Tax on GTA service; Whether an amount equal to credit availed on Capital Goods is liable to reversed in a situation where cenvated capital goods have been sold after having been used in the factory for about 8 years; Admissibility of cenvat credit of service tax paid on various input services including Air craft management service, Custodial Service, Debenture Trusteeship Service, Group Personal Accident Insurance service, Vehicle Insurance service, Servicing & Repair of vehicles service, Rent-a-Cab service Plant Housekeeping service, Pest Control service , FCCB service & GTA service; Imposition of Penalty under Rules 25/26 of the Central Excise Rules,2002/Rule 15 of the Cenvat Credit Rules,2004;  Drafting of letters, replies, appeals & attending personal hearings before various quasi-judicial authorities all over India up to CESTAT level;  Have also guided Officials of Uflex on changes brought about in the Service Tax under the new dispensation effective from 1.7.2012. S.P. Nagrath & Co.( Law Firm)  Drafting of Legal Opinions(prepared Legal Opinion for their Client Alba Urmet, Gurgaon on the issue as to whether querist is legally entitled to engage in the trading of identical/similar imported goods);  Drafting of replies, Appeals( prepared Appeal for their Client Albion Consulting Pvt. Ltd., New Delhi involving the issue regarding confiscation of imported goods in a situation where excess quantity was inadvertently declared by the importer due to mistake on the part of the foreign supplier);  Attending personal hearings before the quasi-judicial authorities up to CESTAT level; Page of 5 3
  • 4.
     Answering queriesin the Indirect Taxation matters. Montage Enterprises Pvt. Ltd.  Answering day-to day queries pertaining to Central Excise and Service Tax matters;  Handling litigation matters of Montage Enterprises at the Group level, involving the issues including leviability of Central Excise Duty on Aluminium Dust; leviability of interest on differential duty paid under Supplementary invoices; Includibility of discounts extended to the buyers in the assessable value of finished goods under Section 4 of the Central Excise Act; Admissibility of cenvat credit of service tax paid on various input services including Telephone Connection service, Courier service, Rent-a-Cab service & Cargo Handling service;  Drafting of letters, replies, appeals & attending personal hearings before various quasi-judicial authorities up to CESTAT level;  Have also guided Officials of Montage Enterprises on changes brought about in the Service Tax under the new dispensation effective from 1.7.2012. Surya Roshni Ltd.  Answering the queries;  Preparing replies (prepared reply to Show Cause Notice involving the issue regarding Applicability of Exemption Notification No.10/2006-C.E. to Electric filament Vacuum & Gas filled (GLS) bulbs of retail sale price not exceeding Rs.20/- per bulb in the context of promotional marketing strategy of ‘Buy Two Get One Free’ scheme where consolidated retail sale price of ‘multi piece package’ (i.e. 2 + 1 free bulbs) was more than Rs.20/-). Fresenius Kabi Oncology Ltd.  Answering the queries;  Drafting of Legal Opinions(prepared Legal Opinion on the issue regarding eligibility of APIs/Bulk drugs in question to exemption under Notification No. 10/97-C.E. dated 1.03.97, as amended & Notification No.51/96- Cus. dated 23.07.96, as amended. Miscellaneous  Have also handled issues for some other Companies including Asis Moulds(a Korean Co.) regarding leviability of service tax on job charges collected for Drilling/ Machining/Addition of Ribs/ Profile matching/ Etching modifications undertaken on moulds supplied to the job worker by the principal manufacturers; Samwon Precision Mould Mfg. India Pvt. Ltd. regarding rebate of duty under the provisions of Rule 18 of the Central Excise Rules, 2002 read with Notification No.19/2004-C.E.(N.T.) dated 06.09.2004; drafted Legal Opinion for Le Creuset India Trading Pvt. Ltd. on the issue of applicability of the provisions of Central Excise Act,1944, to the imported goods in question proposed to be sold to the buyers in India on increased MRP. B. Previous Positions: (a) Tenure with Lakshmi Kumaran & Sridharan – I have worked in Law Firm Lakshmi Kumaran & Sridharan for about 3 years. During my tenure with Lakshmi Kumaran & Sridharan, I have worked in the Legal Opinion & Consultancy Division and prepared Legal Opinions/ replies to the queries raised by clients in matters pertaining to Central Page of 5 4
  • 5.
    Excise, Service Tax,Customs & Foreign Trade Policy; Occasionally I have handled Sales Tax/VAT & FEMA queries. I have also drafted replies to Show Cause Notices, Cross objections & Appeals. (b) Other Previous Positions: • Have independently represented the companies before various quasi-judicial authorities including Tribunal, Commissioner (Appeals), Commissioner & obtained favourable orders in various cases concerning issues including Cenvat Credit, Valuation, Rule 57CC/Rule 6, Clandestine Removal, Refund, Seizure, Confiscation & Personal Penalty. • Have contributed towards profitability/cost saving in the companies by suggesting various measures and by providing timely legal advice on a host of issues pertaining to day–to-day operations, resulting in reduction in litigation. • Have guided the concerned officials of the various companies in respect of issues pertaining to inter-sectoral credit across goods & services. • Have ensured computerization of records resulting in efficiency and reduction in manpower. • Have contributed towards cost saving in the company by advising the companies to pursue commercially viable route. • Have successfully represented the Company in Quasi-Criminal cases before Additional Sessions Judges. • Have contributed towards cost saving/reduction in litigation by conducting internal audit of the companies. IT Skills MS Office, Internet, E-mail. Educational Qualifications • LL.B. from Panjab University, Chandigarh in 1986. • Diploma in Export Management from F.T.D.C, Delhi in 2001. • Diploma in Cyber law from Amity Law School, Delhi in 2001. • M.B.A. (Marketing) from IGNOU, Delhi in 2003 Date of Birth: 28th June, 1963 (ARVIND ARORA) # 9810400221 Page of 5 5
  • 6.
    Excise, Service Tax,Customs & Foreign Trade Policy; Occasionally I have handled Sales Tax/VAT & FEMA queries. I have also drafted replies to Show Cause Notices, Cross objections & Appeals. (b) Other Previous Positions: • Have independently represented the companies before various quasi-judicial authorities including Tribunal, Commissioner (Appeals), Commissioner & obtained favourable orders in various cases concerning issues including Cenvat Credit, Valuation, Rule 57CC/Rule 6, Clandestine Removal, Refund, Seizure, Confiscation & Personal Penalty. • Have contributed towards profitability/cost saving in the companies by suggesting various measures and by providing timely legal advice on a host of issues pertaining to day–to-day operations, resulting in reduction in litigation. • Have guided the concerned officials of the various companies in respect of issues pertaining to inter-sectoral credit across goods & services. • Have ensured computerization of records resulting in efficiency and reduction in manpower. • Have contributed towards cost saving in the company by advising the companies to pursue commercially viable route. • Have successfully represented the Company in Quasi-Criminal cases before Additional Sessions Judges. • Have contributed towards cost saving/reduction in litigation by conducting internal audit of the companies. IT Skills MS Office, Internet, E-mail. Educational Qualifications • LL.B. from Panjab University, Chandigarh in 1986. • Diploma in Export Management from F.T.D.C, Delhi in 2001. • Diploma in Cyber law from Amity Law School, Delhi in 2001. • M.B.A. (Marketing) from IGNOU, Delhi in 2003 Date of Birth: 28th June, 1963 (ARVIND ARORA) # 9810400221 Page of 5 5