https://www.taxtmi.com/caselaws?id=177093 On the death of a partner in a partnership firm holding CL-2 excise licences, the applicable provision is Rule 17A of the Karnataka Excise Licences (General Conditions) Rules, 1967, where the firm deed provides for continuation and induction of the legal representative. Rule 17A governs death-related transfer of the licence with prior sanction in favour of legal heirs, while Rule 17B applies only to other transfers and is expressly excluded where Rule 17A applies. A demand for transfer fee under Rule 17B is therefore unsustainable, and the notices based on that provision were quashed with reconsideration directed under Rule 17A. en-us Tue, 30 Apr 2013 00:00:00 +0530 Sat, 02 Jan 2016 15:27:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177093 On the death of a partner in a partnership firm holding CL-2 excise licences, the applicable provision is Rule 17A of the Karnataka Excise Licences (General Conditions) Rules, 1967, where the firm deed provides for continuation and induction of the legal representative. Rule 17A governs death-related transfer of the licence with prior sanction in favour of legal heirs, while Rule 17B applies only to other transfers and is expressly excluded where Rule 17A applies. A demand for transfer fee under Rule 17B is therefore unsustainable, and the notices based on that provision were quashed with reconsideration directed under Rule 17A. Case-Laws Central Excise Tue, 30 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177093