1986 (10) TMI 159

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....i K.K. Bhatia, SDR, for the Respondents. [Order per : S. Kalyanam]. - This appeal is directed against the order of the Collector of Central Excise (Appeals), Madras dated 9-12-1985 confirming the finding of the Dy. Collector of Central Excise, Madras dated 23-4-1985 rejecting the appellant's application for issue of a licence under Rule 2(f) of the Gold Control (Licensing of Dealers) Rules, ....

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....export of ornaments has been granted in favour of the appellant. The learned counsel further urged that even though this plea was specifically taken by him before the Collector of Central Excise (Appeals), the same has not been considered at all in the impugned order. 3. Shri Bhatia, the learned SDR urged that inasmuch as the plea of the learned counsel has not been considered in the impug....

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....ld manufacture ornaments through artisans or certified goldsmiths, issue vouchers in connection therewith without a separate licence in terms of the licence granted under Rule 2(f) of the Gold Control (Licensing of Dealers) Rules, 1969. The learned counsel urged that the issue voucher book with the seal of the authorities was not granted to the appellant and, therefore, the licence granted in favo....