Delegation of powers: an appellate collector is vested with another collector's authority under Central Excise law. The Central Board of Excise and Customs, under the Central Excises and Salt Act, 1944 and the Central Excise Rules, 1944, vests in the Collector of Central Excise (Appeals), Bombay all powers and authority of the Collector of Central Excise (Appeals), Pune, constituting an administrative vesting of appellate powers under the statute and rules.