Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
..... the learned advocate also produced the form e under indian partnership act, 1932 which confirms the notice of the change of constitution of the firm effecting the change by indicating shri haresh v. ..... now it is the duty of the commissioner of customs to verify the documents as to whether the change in constitution is as per the indian partnership act, 1932 or not. ..... section 128a; (c) an order passed by the board or the (appellate commissioner of customs), under section 128, as it stood immediately before the appointed day; (d) an order passed by the board or the (commissioner of customs), either before or after the appointed day, under section 130, as it stood immediately before that day: as per section 129, the tribunal has the power to entertain the appeal against a decision or order passed by the adjudicating authority under this act and we find that in this case the commissioner (adjudicating authority) has passed ..... ) wherein the honble madras high court has observed as under:- when once it is conceded that the alternation which has been effected in the running and administration of the partnership firm related only to its reconstitution which was effected either by retirement or by admission, then the proposition is indisputable that the firm continues in the eye of law and it does not by reason of such a change become a new firm or a firm different from that which existed prior to the reconstitution. .....
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