TaxTMI 
TaxTMI 
2024 (1) TMI 715
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....nt Shri Rajesh K Agarwal , Superintendnet ( AR ) for the Respondent ORDER RAMESH NAIR The brief facts of the case are that there is a confirmed demand of duty against a partnership firm namely K.J. Vakharia and Company. The department issued notice for demand of dues of said partnership firm to the appellant Shri Jawahr K. Vakahria along with the partnership firm K. J. Vakharia and company and....
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....ively. 2.1 He submits that as regard the OIO dated 28.01.2000 the period involved was April-1994 to August-1994. Whereas, the present appellant Shri Javahar K Vakharia taken retirement from the partnership firm on August- 1993, which is much before the period for which duty demand is involved. Moreover, no statement was recorded of the appellant, therefore, for this reason of the dues of partners....
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....As submitted by the Learned Counsel, the present appellant had resigned as a partner from the partnership firm in August, 1993 and the period involved in the present demand is April, 1994 to August 1994. On this basis it prima facie appears that the period for which the demand was raised, when the appellant was not a partner, how he can be held responsible for the demand. However, the Learned Comm....