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5. We have carefully considered the pleas advanced on both sides. We observe that on the basis of data extracted above from the order-in-original it cannot by any means be inferred as has been inferred by the original authority that there was decreasing trend in turnover of gold in respect of the existing gold dealers. The data clearly speaks that in 1980 the turnover was 2234.874 gms. whereas the turnover in 1982 increased to 2765.509 gms. There is thus clearly an increasing trend of turnover. On the basis of the evidence on record, we also cannot accept that the appellant lacks experience in dealing in gold ornaments as well as making and manufacturing of gold ornaments. Case of the appellant is further strengthened by the fact that another firm M/s. Ashok Jewellers has been granted a licence for dealing in gold. Ratio of the judgement of Kerala High Court relied upon by the learned consultant is apt in the facts and circumstances of this case. In the absence of any contrary judgement of any other High Court having been pointed out by the department we have to follow the ratio of the judgement in accordance with the practice of this Tribunal.