Delegation of powers under the Central Excises and Salt Act invests one Collector (Appeals) with another's appellate powers. The Central Board of Excise and Customs, under clause (b) of section 2 of the Central Excises and Salt Act, 1944 read with rule 4 of the Central Excise Rules, 1944, invests the Collector of Central Excise (Appeals), Bangalore with all powers exercisable by the Collector of Central Excise (Appeals), Hyderabad under the Act and rules.