https://www.taxtmi.com/caselaws?id=45694 A partnership firm does not become a new legal entity for Central Excise purposes merely because partners retire or are admitted. The High Court applied the settled principle that reconstitution by change in partners does not destroy the continuity of the firm, so a validly licensed match factory cannot be treated as a new factory on that basis. The excise authorities' attempt to levy higher duty on the footing of a fresh factory was therefore unsustainable, and the demand was quashed. en-us Tue, 16 Nov 1971 00:00:00 +0530 Tue, 13 Jul 2010 12:46:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45694 A partnership firm does not become a new legal entity for Central Excise purposes merely because partners retire or are admitted. The High Court applied the settled principle that reconstitution by change in partners does not destroy the continuity of the firm, so a validly licensed match factory cannot be treated as a new factory on that basis. The excise authorities' attempt to levy higher duty on the footing of a fresh factory was therefore unsustainable, and the demand was quashed. Case-Laws Central Excise Tue, 16 Nov 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45694