9911796707
TMI Blog1983 (3) TMI 268X X X X Extracts X X X X X X X X Extracts X X X X ..... .S. Dilipsinhji]. - This is an appeal under Section 81 of the Gold (Control) Act, 1968 to the Tribunal against the Order No. XVII (GC) 7-192/Adj/82 dated 30-10-1982 of the Addl. Collector of Central Excise Customs, Pune, rejecting the request of the appellants for renewal of licence of a gold dealer for the year 1982. The appellant has submitted that the Addl. Collector s order is misconceived ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with heart trouble and was not able to attend to his business for about 5 months and the medical certificate had been submitted to the Addl. Collector in support of the statement. Thereafter, the appellant s son bad fractured his leg and he had also been bed-ridden for 2 months. A medical certificate in support of this statement had also been submitted. It had been incorrect on the part of the Add ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... k into account the low turnover of the appellant for the year 1980-81 only. But the Addl. Collector made a reference to the appellant s turnover for 1979-80 for the sake of clarity. The appellant had sought the benefit as a wholesale dealer in standard gold bars for the first time at the stage of the appeal. Merely selling gold bars cannot make him a wholesale dealer in gold. Therefore, his appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not be too low. Thus, one of the two conditions need be satisfied only. We are accordingly in agreement with the appellant s Advocate s submission that since the appellant is a wholesale dealer in standard gold bars, the other condition that his turnover is low is not applicable to him. Since one condition has been satisfied the Addl. Collector s order for refusal of the licence is not correct. Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
