Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

1987 (9) TMI 199

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... der per : S. Kalyanam, Member (J)]. - This appeal is directed against the order of the Collector of Central Excise (Appeals), Madras, dated 21-1-1987 confirming the order of the Deputy Collector of Central Excise, Visakhapatnam, dated 29-5-1986 and rejecting the appellant's application for grant of a gold dealer's licence under the Gold Control (Licensing of Dealers) Rules, 1969 ('the Rules' for .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... iod of five years experience. The learned counsel submitted that there are instructions in this regard from the Government of India and contended that a person can leave the partnership firm on grant of a licence. Heard Shri C.V. Krishnan, the learned D.R. 3. We have carefully considered the submissions made before us. The fact that the appellant's application for grant of a licence under the gen .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ce in dealing or in making, manufacturing, preparing or repairing of ornaments for a period of not less than five years, if an application is made by the person within a period of sixty days of his leaving the employment. In the present case Shri Prabhakara Sastry, the learned counsel admits before us to a specific query that the appellant is still continuing as a partner in a licensed firm and in .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates