Appellate forum under the Gold (Control) Act remained with the Collector (Appeals), not the Tribunal, despite amendment.

Orders passed by an Additional Collector under the Gold (Control) Act were treated as not directly appealable to the Tribunal because the Additional Collector was not equated with a Collector for appellate jurisdiction. The amendment brought to notice was held not to change that position, so the Collector (Appeals) remained the correct forum. The appeal was therefore transferred to the Collector (Appeals) for disposal.

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Issues: Whether an appeal against an order of the Additional Collector of Central Excise passed under the Gold (Control) Act lay before the Tribunal or before the Collector (Appeals), and whether the subsequent amendment altered that forum.

Analysis: The Tribunal followed its earlier view that orders passed by the Additional Collector under the Gold (Control) Act were not appealable directly to the Tribunal, since the Additional Collector had not been equated with a Collector for the purpose of appellate jurisdiction. The amendment brought to notice was examined, but it was held not to alter the position. The Tribunal therefore treated the Collector (Appeals) as the correct appellate authority.

Conclusion: The appeal did not lie before the Tribunal and the Collector (Appeals) was the proper forum. The appeal was ordered to be transferred accordingly.

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