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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Partnership Dissolution Changes Legal Identity: CEGAT Rules Against Notifications, Reinstates Assistant Collector</h1> The Appellate Tribunal CEGAT, Mumbai allowed the appeal by Special Board Mfg. Co., holding that the dissolution of the partnership firm resulted in a ... SSI Exemption - Partnership firm - Demand The Appellate Tribunal CEGAT, Mumbai allowed the appeal by Special Board Mfg. Co., stating that the dissolution of the partnership firm led to a complete change in legal identity. The Tribunal found the arguments regarding Notification 175/86 and 138/86 irrelevant and restored the Assistant Collector's order, setting aside the Commissioner (Appeals)'s decision.

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