Jurisdiction under the Gold Control Act follows the Larger Bench ruling that appeals from Additional Collector orders lie before the Collector (Appeals).

The Appellate Tribunal had no jurisdiction to entertain appeals against orders passed by an Additional Collector under the Gold (Control) Act because a prior Larger Bench had already held that such matters lie before the Collector (Appeals). To avoid conflicting decisions, subsequent similar appeals must be returned or transferred to the competent forum. The appeal was therefore sent to the Collector (Appeals) for disposal in accordance with law.

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Issues: Whether the Appellate Tribunal had jurisdiction to hear appeals against orders passed by the Additional Collector under the Gold (Control) Act, and if not, the proper forum for disposal of such appeals.

Analysis: A prior Larger Bench decision had already conclusively held that the Appellate Tribunal had no jurisdiction to entertain appeals arising from orders of Additional Collectors and that such appeals lay before the Collector (Appeals). The present matter was therefore required to follow that authoritative decision to avoid conflicting orders.

Conclusion: The Appellate Tribunal lacked jurisdiction to hear the appeal, and the appeal was to be sent to the Collector (Appeals) for disposal in accordance with law.

Ratio Decidendi: Where a Larger Bench has held that the Appellate Tribunal lacks jurisdiction over appeals from orders of Additional Collectors, subsequent similar appeals must be returned or transferred to the Collector (Appeals), which is the competent forum.

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