2001 (8) TMI 225

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....., the appellant before us, was initially constituted as a partnership firm. For the period from 1st April to 30th November, 1992, it availed of the benefit of Notification 175/86. The partnership dissolved on 1st December, 1992 and its business was taken over by Indo Colchem Ltd. as a proprietor. It filed on this date a classification list claiming benefit of exemption under Notification 138/86. ....

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.... 2. The order of the Commissioner (Appeals) says, in effect, that there has been no change in the legal identity of the partnership firm because, he said, it continued to function in the same premises and to manufacture the same products. This proposition is clearly untenable. As a result of the dissolution of the partnership, the partnership firm ceased to exist. The goods manufactured in the fa....