1997 (7) TMI 407

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....dhyay, Consultant, for the Respondent. [Order]. -  Vide the said Reference applications, the Commissioner of Central Excise, Calcutta-II has prayed for referring the following question of law to the Hon'ble High Court of Calcutta :- "Whether the Hon'ble CEGAT, EB, Calcutta is correct in setting aside the order passed by the original adjudicating authority (Commissioner of Central Exc....

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....provision provided for revocation or suspension of licence granted under "this rule" if the holder of the licence is found to have committed a breach of any condition of the Act or "these rules". He submitted that the words "these rules" have been used in contra-distinction to the words "this rules" and referred to Central Excise Rules, 1944. He further submitted that the view taken by the Bench t....

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....ould mean only the licensing provisions. He submitted that the licence cannot be revoked for contravention of any provision of Act or Rule as `provision' and `condition' are distinguishable. In the circumstances, he prays for rejection of the Reference Applications. 4. I have carefully considered the submissions of both sides and have gone through the provisions of Rule 174, sub-rule (11) ....