Jurisdictional redefinition of excise collectors reallocates appellate and principal-collector territorial responsibilities under Central Excise rules. Amendment substitutes definitions in the Central Excise Rules to group territorial Collectorates and to designate, for each group, the named Collector (Appeals) to hear appeals and the named Principal Collector to exercise supervisory authority over all excisable goods, thereby reallocating appellate responsibility and principal-collector oversight within specified territorial divisions, effective on publication under section 37 of the Central Excises and Salt Act, 1944.
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Provisions expressly mentioned in the judgment/order text.
Jurisdictional redefinition of excise collectors reallocates appellate and principal-collector territorial responsibilities under Central Excise rules.
Amendment substitutes definitions in the Central Excise Rules to group territorial Collectorates and to designate, for each group, the named Collector (Appeals) to hear appeals and the named Principal Collector to exercise supervisory authority over all excisable goods, thereby reallocating appellate responsibility and principal-collector oversight within specified territorial divisions, effective on publication under section 37 of the Central Excises and Salt Act, 1944.
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