https://www.taxtmi.com/caselaws?id=72905 Orders passed by an Additional Collector under the Gold (Control) Act were treated as not directly appealable to the Tribunal because the Additional Collector was not equated with a Collector for appellate jurisdiction. The amendment brought to notice was held not to change that position, so the Collector (Appeals) remained the correct forum. The appeal was therefore transferred to the Collector (Appeals) for disposal. en-us Mon, 23 Jul 1984 00:00:00 +0530 Wed, 25 Jan 2012 16:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72905 Orders passed by an Additional Collector under the Gold (Control) Act were treated as not directly appealable to the Tribunal because the Additional Collector was not equated with a Collector for appellate jurisdiction. The amendment brought to notice was held not to change that position, so the Collector (Appeals) remained the correct forum. The appeal was therefore transferred to the Collector (Appeals) for disposal. Case-Laws Central Excise Mon, 23 Jul 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72905