Adjudication limits: tiered officer authority established; fraud-related demands reserved to senior collectors and appeals realigned accordingly. Adjudicatory authority in central excise is reallocated by monetary-tiered limits: Collectors have unrestricted jurisdiction, Additional/Deputy Collectors have intermediate jurisdiction, and Assistant Collectors limited jurisdiction; confiscation and penalty powers follow these limits. Allegations of fraud or suppression must be issued and decided only by Collectors or the Collector (Judicial), and Additional Collectors are excluded from issuing such demands; Additional Collectors are also excluded from the statutory definition of 'Collector' for appeal purposes, so appeals from their post-amendment orders lie to the Collector (Appeals).