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    <title>2002 (11) TMI 651 - CEGAT, BANGALORE</title>
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    <description>The Tribunal allowed the appeal by way of remand, emphasizing the necessity for the Commissioner to re-examine the direction given by the Tribunal regarding the validity of the service of notice on the partners of the erstwhile partnership firm under Section 11A of the Act. The Tribunal found shortcomings in the adjudicating authority&#039;s findings and stressed the importance of providing a clear determination on the service of notice to partners before raising a demand, directing a re-examination of the matter.</description>
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      <description>The Tribunal allowed the appeal by way of remand, emphasizing the necessity for the Commissioner to re-examine the direction given by the Tribunal regarding the validity of the service of notice on the partners of the erstwhile partnership firm under Section 11A of the Act. The Tribunal found shortcomings in the adjudicating authority&#039;s findings and stressed the importance of providing a clear determination on the service of notice to partners before raising a demand, directing a re-examination of the matter.</description>
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