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TMI Blog1997 (7) TMI 407X X X X Extracts X X X X X X X X Extracts X X X X ..... t. [Order]. - Vide the said Reference applications, the Commissioner of Central Excise, Calcutta-II has prayed for referring the following question of law to the Hon'ble High Court of Calcutta :- "Whether the Hon'ble CEGAT, EB, Calcutta is correct in setting aside the order passed by the original adjudicating authority (Commissioner of Central Excise, Calcutta-II) by holding that breach o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of licence granted under "this rule" if the holder of the licence is found to have committed a breach of any condition of the Act or "these rules". He submitted that the words "these rules" have been used in contra-distinction to the words "this rules" and referred to Central Excise Rules, 1944. He further submitted that the view taken by the Bench that only the breach of the Rule 174 would re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bmitted that the licence cannot be revoked for contravention of any provision of Act or Rule as `provision' and `condition' are distinguishable. In the circumstances, he prays for rejection of the Reference Applications. 4. I have carefully considered the submissions of both sides and have gone through the provisions of Rule 174, sub-rule (11) which provides for revocation of registration of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itions of the Act". The said sub-rule using the expression `breach of any condition' is definitely referring to the conditions as laid down in Rule 174. In view of above clear position of law, I do not find any question of law as raised by the applicant-Commissioner as worth referring to the Hon'ble High Court. Consequently, both the Reference Applications are rejected. X X X X Extracts X X X X X X X X Extracts X X X X
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