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2019 (10) TMI 811 - CESTAT AHMEDABADMaintainability of appeal - appropriate forum - question of law or fact or both - a new legal issue raised, that the appellant was a Partnership Firm and the same was dissolved by Dissolution Deed dated 09.03.2007, accordingly no proceeding could have been continued against the dissolved Partnership Firm. - HELD THAT:- The fresh issue raised by the Ld. Counsel is indeed a question of law which can be raised at any stage of litigation. However, the question of law raised by the appellant is mixed question of law and facts and particularly this issue has not been raised by the appellant before lower authorities nor has been considered the same. We are of the view that since, the question of law is mixed of the facts and law the same needs to be considered by the lower authority. Accordingly, we remand the matter to the adjudicating authority to pass a fresh order after considering the new defense raised by the appellant. Appeal disposed off by way of remand.
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