Statutory appellate route under excise law must be followed before approaching the Tribunal directly

An appeal against an order of a Central Excise Officer below the rank of Collector must first be filed before the Collector (Appeals) under the statutory appellate scheme. The Tribunal's jurisdiction under the Central Excises and Salt Act extends only to the categories specified in the Act, including orders of the Collector (Appeals), and it cannot be enlarged by convenience, hardship, or inherent powers. A direct appeal to the Tribunal against an Assistant Collector's order was therefore not maintainable and was rightly rejected.

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Issues: Whether an appeal filed directly before the Tribunal against an order of the Assistant Collector was maintainable without first availing the statutory appeal to the Collector (Appeals).

Analysis: Under Section 35 of the Central Excises and Salt Act, an order passed by a Central Excise Officer below the rank of Collector is appealable to the Collector (Appeals). Section 35B confers appellate jurisdiction on the Tribunal only against the orders specified therein, including orders of the Collector (Appeals). A statutory right of appeal must be exercised only in the manner provided by the statute, and the Tribunal, being a creature of statute, cannot assume wider jurisdiction by invoking convenience, hardship, or inherent powers to bypass the prescribed appellate route.

Conclusion: The direct appeal before the Tribunal was not maintainable and was rightly rejected.

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