TMI Blog2019 (10) TMI 811X X X X Extracts X X X X X X X X Extracts X X X X ..... t 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. - Excise Misc. Application (ORS) No. 10225 of 2019 in Excise Appeal No.1224 of 2011, 1225 of 2011, 1226 of 2011 - A/11481-11483/2019 - Dated:- 6-8-2019 - HON'BLE MEMBER (JUDICIAL), MR. RAMESH NAIR AND HON'BLE MEMBER (TECHNICAL), MR. RAJU Sh. Willingdon Christian, Advocate for the Appellant Sh. G. Jha, Authorised ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Commissioner (appeals), the department filed appeal before the CESTAT, the Hon ble CESTAT has remanded the matter to the original adjudicating authority with certain observations. In the remand proceedings the adjudicating authority passed order in original dated 30.08.2010. In the second round of litigation, confirmed the demand of duty amounting to ₹ 23,71,731/-, interest under section 11AB, imposed penalty of ₹ 23,71,731/- on M/s. Swagat Synthetic, imposed personal penalty of ₹ 2,50,000/- each on shri. Nareshbhai Natwarlal Madhvani and shri. Manikumar Jain partners of Swagat Synthetics under Rule 26 of the Central Excise Rules 2002 and also imposed penalty of ₹ 2,50,000/- on M/s. Seema Textiles, Surat under r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... existing, even the show cause notice was issued on 26.04.2004 and the same was first time adjudicated on 31.05.2005. Even the order of Commissioner (Appeals) was also passed on 30.06.2005, therefore, all the proceedings have already been initiated before dissolution of the Partnership Firm. Therefore, even though subsequently the Partnership Firm was dissolved the liability shall lie on both the partners of the Partnership Firm. 4. Subsequent to the hearing of the appeal the appellant has also filed a Misc. Application to incorporate the new grounds of the appeal which has also taken on record. 4. We have carefully considered the submissions made by both the sides, the new grounds of appeal raised in the Misc. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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