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Central Excise - Highlights / Catch Notes

Home Highlights October 2019 Year 2019 This

Maintainability of appeal - a new legal issue raised, that the ...

Central Excise

October 22, 2019

Maintainability of appeal - 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. - The fresh issue raised is indeed a question of law which can be raised at any stage of litigation.

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