1. Appeal under Section 81 of the Gold (Control) Act, 1968 praying that in the circumstances stated therein, the Tribunal will be pleased to set aside the order of the Collector of Central Excise (Appeals), Madras, dated 17-11-83 in No. 180/83(M) and restore the order of the Deputy Collector of Central Excise (Gold), Madras, dated 1-9-83 in C.No. XVII/7/102/82-GC.

2. This appeal coming up for orders upon perusing the records and upon hearing the arguments of Shri J.M.K. Sekhar, Senior Departmental Representative for the appellant and upon hearing the arguments of Shri S. Padmanabhan, Representative for the respondent, the Tribunal makes the following, order :

3. This is an appeal by the Collector of Central Excise, Madras, against the order of the Collector of Central Excise (Appeals), Madras, referred to above, directing the Deputy Collector of Central Excise (Gold) to examine the application of the respondent, Smt. Ratna Bai for transfer of the gold dealer's licence which stood in the name of her deceased husband Tejraj Jain, treating that the application had been lodged by her on 19-5-82. It is seen that on the sudden death, due to heart attack, of Tejraj Jain, gold dealer li