1982 (3) TMI 70

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....u, J.]. - The petitioner was holding a licence under the Gold Control (Licensing of Dealers) Rules, 1969 for the year 1973-74. The petitioner applied for renewal of their licence in the year 1974 along with the requisite licensing fee. Thereafter the petitioner was served with a notice by the Assistant Collector, Central Excise, Varanasi, respondent No. 3 calling upon him to show-cause why their l....

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....has filed the present writ petition. The petitioner did not dispute the fact that his turnover was too low within the meaning of Rule 3(ee) of the Rules. The case of the petitioner was that Sri Nath is the father of Murari Lal and both were partners of the firm. Sri Nath father of Murari Lal was suffering from T.B. and severe disabilities due to which he could not lookafter the business. The furth....

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....vanced any new reason for their too low turnover. The Collector, Central Excise did not go into the aforesaid plea and record his finding with regard to the plea of the appellant that Sri Nath was ill and therefore, the turnover was too low. In the revisional order of the Central Government also there was no reference to the plea of the petitioner. In the circumstances the orders of the Collector,....

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....rnover being too low. This plea of the petitioner that he was ill has not been properly appreciated either by the Collector, Central Excise while deciding the appeal or by the Central Government while deciding the revision. In the circumstances, we find that the Collector, Central Excise and the Central Government had not properly applied their mind to the requirement of Explanation (I) to Rule 3(....