(1.) Heard Mr. S. P. Dharmadhikari, learned Senior Advocate for petitioner, Mr. V.P. Gangane, A.G.P. for respondent nos. 1 to 3 and Mr. A. R. Deshpande, Advocate for respondent nos. 4 to 7.
(2.) Submission of the learned Senior Advocate is that Hon'ble Minister, State Excise has passed the impugned order which is not in conformity with the record. From the submission of the learned Senior Advocate and the submission of the learned counsel for the caveator, following facts emerge.
(3.) The deed of 1973 has a clause, which takes care of the situation in case any partner retires or in the eventuality of death of any partner. As per the said clause, automatically after death of deceased partner, the names of his legal or representatives shall be taken instead of the said partner and the business shall be continued as it is. Such a legal heir or representative shall have rights and obligations of the party, whom he inherits.