TMI Blog1988 (2) TMI 379X X X X Extracts X X X X X X X X Extracts X X X X ..... ixing an early date of hearing of the appeal. Since we propose to dispose of the appeal itself today, as the issue and scope of the same lies on a short compass, the petition is dismissed as infructuous. 3. This appeal is directed against the order of the Collector of Central Excise, Meerut, dated 28-8-1987 confiscating gold and ornaments weighing 640.480 grams under Section 71 permitting redemption of the same on payment of a fine of Rs. 50,000/- in lieu of confiscation under Section 73 besides a personal penalty of Rs. 25,000/- under Section 74 of the Gold (Control) Act, 1968 hereinafter referred to as the Act. On 5-3-1987 the Central Excise authorities searched the business premises of the appellant at Meerut and found him in possessio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the authorities along with a copy of the said Will and the same was received by the Inspector (Gold), Meerut on 13-3-1986. It was further contended that the said application of the appellant was processed by all jurisdictional Gold Control Officers up to the rank of the Assistant Collector for the grant of a licence in terms of Section 103(1) of the Act and the authorities permitted the appellant to function as a gold dealer and authenticated his records such as GS 11, GS 12, GS 13 and receipt and issue vouchers and also accepted the returns which were filed by the appellant from time to time under the Act. It was urged that the authorities having permitted the appellant to transact the business in March 1986 cannot, without any notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icates that the appellant was ever in possession of any primary gold. We have also gone through the panchnama and no quantity of primary gold has been seized from the possession of the appellant and the entire quantity of 640.480 gms was only gold ornaments in trade quantities of 22 carat purity. Therefore, the charge under Section 8 of the Act is mis-conceived and therefore fails. 7. Even at the time of seizure the appellant put forth a plea that he was carrying on the business of his late uncle as a legatee in terms of a Will executed by the deceased uncle on 30-4-1976 and registered on 3-5-1976. The records clearly show that the appellant sent an application to the authorities in March 1986 within the stipulated time in terms of Sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... expiry of 60 days after the transmission of the business interstate or testamentary, the person concerned would be entitled to carry on the business as a dealer even after the expiry of the said period of 60 days till a notice in writing is issued by the administrator that such licence cannot be granted to him. In the instant case the appellant s uncle admittedly was a licensed dealer under the Act and it is not disputed that he died on 30-1-1986. The appellant herein claiming himself to be a legatee under a Will of the late deceased dated 30-4-1976 and registered on 3-5-1976, sent an application to the authorities in terms of Section 103 of the Act for the issue of a licence enclosing a copy of the Will, a copy of the death certificate, T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by corrigendum dated 27-4-1987 resulting in the impugned order whereunder the application of the appellant of March 1986 under Section 103 of the Act for grant of a licence has been rejected. As stated earlier, proviso to Section 103 of the Act would entitle the appellant to carry on the business till after his application made there under for the grant of a licence is rejected by the authorities. The authorities also would not be entitled to reject such an application without affording the appellant an opportunity of being heard. In the present case the application of the appellant was rejected only under the impugned order wherein it is observed as follows: In view of the discussion here-in-before, I reject the application of the Not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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