TMI Blog1987 (3) TMI 209X X X X Extracts X X X X X X X X Extracts X X X X ..... w cause notice had spelt out that the demand for ornaments in the town of Sirsa was declining as per the turnover of the ornaments of the existing gold dealers in the said town in the past 3 years i.e. 1980-81, 1981-82 and 1982-83. Figures of turnover of the two existing gold dealers in the aforesaid years were given as 1253.950 gms., 1092.200 gms. and 479.200 gms. The original authority, while rejecting the application relied upon Rule 2(f)(ii) of the Gold Control (Licensing of Dealers) Rules, 1969. The aforesaid provisions stipulate that the licensing authority shall have regard to the following while considering the application for gold dealers licence :- the demand of ornaments which is likely to arise in such city, town or district, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thority. We do not find any merit in those pleas and the reasons given by the learned lower appellate authority for rejecting those pleas are well founded and in accordance with the relevant provisions of the said Rules. Another plea of the learned Advocate for the appellant is that turnover has not been defined in Rule 2. It has, however, been defined in Explanation II after clause (ee) to Rule 3. It is reproduced below for proper appreciation :- Explanation II - For the purposes of these rules, turnover means:- (a) sale of ornaments and articles; (b) remaking of another person s ornaments and articles." The learned Advocate stressed that keeping in view the above definition, turnover not only of the ornaments but of the stand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the two partners of the present appellant firm Non-renewal of the said licence by the Gold Control authorities at that time was incorrect in view of the judgment of Allahabad High Court cited at 1983 E.L.T. 467 wherein it has been stated that illness of the dealer is a relevant consideration to be taken into account for considering the low turnover of the firm for the purpose of renewal of licence. 4. We observe that this plea can no longer be taken. The appellant firm did not go in further appeal against the order of the Collector of Central Excise, Chandigarh. The fact, therefore, remains that the application made by the appellant firm in January, 1983 has to be treated as an application for a fresh licence; it cannot be treated as an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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