TaxTMI 
TaxTMI 
1986 (12) TMI 205
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....rst appellate authority against the order of Dy. Collector of Central Excise, Madras dated 9.7.85 rejecting the respondent application for a gold dealers licence dated 22.8.84. Under the impugned order the Collector of Central Excise (Appeals) has observed "However turnover is not defined in the Act. Dictionary meaning of turn-over as per Concise Oxford Dictionary (5th Edition) page 14004 is "amount of money turned over in business". It is not understood as to why the figures collected in grammes cannot be converted in monetary terms and turnover considered by licensing authority. The learned S.D.R. Shri Vadivelu appearing on behalf of the appellant assailed the reasoning under the impugned order extracted above. It was urged that the....
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.... aforesaid submissions the impugned order is not only legally tenable and is liable to be set aside. 2. The learned Consultant for the respondent to the repeated questions from the Bench merely asserted more than once that he is neither contesting nor accepting the plea put forth by the learned DR in the appeal with reference to the interpretation of the word 'turnover'. Shri Chakravarthy further urged that leaving this issue aside he would like to rest his case on the finding of the original authority namely the Deputy Collector of Central Excise and urged that while the original authority in para 7 of her order has clearly found that the respondent "has been only assisting her husband in the business of gold" for not less than fiv....
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.... the Tribunal will have jurisdiction to consider the same. 4. We have carefully considered the submissions of the parties herein. In respect of the question relating to the meaning of the word "turnover" referred to above, we agree with the submissions of the learned DR that the word turnover has been statutorily defined as referred to in the submissions made on behalf of the appellant which we have extracted in extenso above. The word "turnover has been defined in Rule 3(ee) Explanation II of Licensing Rules 1969. The explanation II, it should be noted reads, for the purposes of these rules, "turnover" means (a) sale of ornaments and articles; |    (b) remaking of another persons's ornaments and articles. When the r....
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....espondent is also against the respondent. The original authority has found in the original order. "The term employee as normally understood, denotes a person employed for wages: Admittedly the applicant was not engaged for wages in the dealer's firm but has been only assisting her husband in the business of gold. In view of this, it is clear that the applicant has not satisfied the conditions stipulated under Proviso (f) to Rule 2(f) as it has not been shown that the applicant was an employee with the dealer" In the teeth of the above finding we are not able to see how the respondent could contend that the original authority had found the respondent qualified for grant of a licence in terms of proviso (f) to Rule 2(f). Be that as it m....