1983 (3) TMI 268

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....ishna Kumar, for the Respondent. ORDER [Order per : Shri K.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 ....

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....s. The low turnover was no account of the fact that he was ill 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 al....

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....re mandatory and they have to be observed. The show cause notice took 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 ba....