https://www.taxtmi.com/highlights?id=49832 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. en-us Tue, 22 Oct 2019 09:23:03 +0530 Tue, 22 Oct 2019 09:23:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=49832 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. Highlights Central Excise Tue, 22 Oct 2019 09:23:03 +0530 https://www.taxtmi.com/highlights?id=49832