- (1.) As these writ petitions deal with a common matter they are dealt with together.
(2.) The petitioners in W. P. Nos. 2012 to 2015 of 1988, who are partners of the firm 'Sujatha Jewellers' 1057A, South Avani Moola Street, Madurai have filed these separate writ petitions for the issue of a writ of mandamus directing the respondent-the Additional Collector of Central Excise, Madurai to dispose of their application dated 18.11.1985 for renewal of their licence under the Gold Control Act without reference to his order dated 16.10.1987 in c. No, XVII/7/59 order No. 11/87 and pass such other and necessary order, W.P. No. 2012 of 1988 has been filed to quash the afore said order of the respondent-Additional. Collector of Central Excise.
(3.) The brief facts of the case are these: Thiru M. Kathiresan, petitioner in W.P. No. 2012 of 1988 was the holder of licence No. XVII/77 dated 3.9.1977 issued to him by the Assistant Collector of Central Excise, Madurai for carrying on the business of making, manufacturing, preparing, repairing, polishing, buying, selling, supplying, distributing, melting, proceedings or converting gold. This licence has subsequently been renewed for the years 1979, 1980 and 1981. By and under a deed of partnership dated 6.5.1982 the said Kathiresan hag entered into a partnership with the petitioners in W.P. Nos. 2013, 2014 and 2015 of 1988 viz., Srimathi Savithiri Kumaragurubaran and Shanmugavelayutham for carrying on the said business under the name and style of M/s. Sujatha Jewellers. Thereafter the licence has been issued in the names of these four petitioners viz., Kathiresan, Savithiri, Kumaragurubaran and Shanmughavelayutham on 18.5.1982. This Hence has been renewed for the years 1983 to 1985. On 18.11.1985 these four petitioners have applied to the Assistant Collector of Central Excise, Madurai for renewal of their licence. The Collector of Central Excise has issued a show cause notice to M/s. Sujatha Jewellers on 31.3.1987 and after hearing objections the respondent has passed the impugned order dated 16.10.1987 refusing renewal for contravention of certain provisions of the Gold Controller Act and Rules framed thereunder. M/s Sujatha Jewellers filed an appeal before the Collector of Central Excise and at the same time a writ before this Court in W.P. No. 11510 of 1987. A single Judge of this Court dismissed the writ petition holding that the Appellate Authority was already seized of the matter and directing the petitioner therein to move the Appellate Authority viz., the Collector of Central Excise for disposal of the appeal itself The Appellate Authority viz., the Collector of Central Excise dismissed the appeal by his order dated 29.12.1987. M/s. Sujatha Jewellers took up the matter before the Customs, Excise and Gold Control Appellate Tribunal. It was contended before the Tribunal that M/s. Sujatha Jewellers was not the licensee under the Gold Control Act at any time and the impugned order refusing renewal of licence in favour of M/s. Sujatha Jewellers was non est and without jurisdiction and hence sought permission to withdraw the appeal. The Tribunal passed the following order: The appeal is sought to be withdrawn on the ground and that the impugned order is non est and without jurisdiction. Without expressing any opinion on the merits of the issue we accord permission to the appellant to withdraw the appeal and the appeal is accordingly dismissed as withdrawn Thereafter these writ petitions are filed,;