https://www.taxtmi.com/caselaws?id=72298 A quasi-judicial appellate authority must decide maintainability independently and cannot dismiss an appeal by following administrative instructions; where jurisdiction is absent, the proper course is to return the papers to the competent forum rather than reject the appeal on that basis. The appeal forum under the Gold (Control) Act depended on the rank of the adjudicating Gold Control Officer, and in the absence of any deeming provision treating an Additional Collector as a Collector, an order passed by an Additional Collector was appealable to the Collector (Appeals), not directly to the Appellate Tribunal. The dismissal was therefore set aside and the matter remitted for decision on merits. en-us Tue, 01 Oct 1985 00:00:00 +0530 Wed, 18 May 2011 12:50:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72298 A quasi-judicial appellate authority must decide maintainability independently and cannot dismiss an appeal by following administrative instructions; where jurisdiction is absent, the proper course is to return the papers to the competent forum rather than reject the appeal on that basis. The appeal forum under the Gold (Control) Act depended on the rank of the adjudicating Gold Control Officer, and in the absence of any deeming provision treating an Additional Collector as a Collector, an order passed by an Additional Collector was appealable to the Collector (Appeals), not directly to the Appellate Tribunal. The dismissal was therefore set aside and the matter remitted for decision on merits. Case-Laws Customs Tue, 01 Oct 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72298