1988 (2) TMI 280 - AT - Central Excise

Summary

Issues:
1. Stay petition for suspension of the operation of the Collector of Central Excise (Appeals) order.
2. Appeal against the non-renewal of a Gold Dealer license.

Analysis:
1. Stay petition (G/Stay/763/87/MAS):
The Appellate Tribunal dismissed the stay petition seeking the interim suspension of the Collector of Central Excise (Appeals) order confirming the non-renewal of the petitioner's license pending appeal. The tribunal decided to dispose of the appeals on the same day with the consent of the parties, leading to the dismissal of the stay petition.

2. Appeal against non-renewal of Gold Dealer license (G/389/87/MAS and G/390/87/MAS):
In Appeal No. G/389/87/MAS, the appellant, a licensed Gold dealer, was found with unaccounted gold ornaments during a visit by Central Excise authorities. The appellant admitted the contravention and requested a reduction in fines and penalties, citing it as a first-time offense. The authorities had seized a total of 230.700 gms of gold ornaments valued at Rs. 42,870, resulting in a fine and penalty imposed by the appellate authority, which the tribunal confirmed without modification.

In Appeal No. G/390/87/MAS, the appeal was against the non-renewal of the appellant's Gold Dealer license for the year 1986-88 due to the contravention of non-accountal of gold ornaments. The appellant, with a clean record over 30 years in the gold business, argued against the severe punishment of non-renewal, emphasizing the lack of past contraventions and prosecutions. The tribunal considered the circumstances, including the appellant's clean antecedents and lack of prosecution, and referenced a previous ruling to conclude that non-renewal of the license was not warranted for the offense. Consequently, the tribunal set aside the impugned order of non-renewal and allowed the appeal in favor of the appellant.