missing separator. problem

Hi
Is else is a command .Iam Getting Error
Include/sysmacro.mak:199: *** missing separator. Stop.

Code:

!if $(HAS_KERNEL_AWARENESS) == 1
RTXCGEN = cclock.o cmbox.o cpart.o cqueue.o cres.o csema.o ctask.o config.o filecb.o
[B]!else   // line 199[/B]
RTXCGEN = cclock.o cmbox.o cpart.o cqueue.o cres.o csema.o ctask.o filecb.o
!endif

if iam removing ! from else Iam getting error

Code:

Include/sysmacro.mak:199: *** extraneous `else'. Stop.