https://www.taxtmi.com/caselaws?id=73775 An Additional Collector of Central Excise was treated as a Collector for the purposes of the excise law under Rule 2(ii) of the Central Excise Rules, 1944, and that inclusive definition was read with Notification No. 252/83-Cus. dated 27-8-1983. On that basis, a notification appointing the Collector of Central Excise as Collector of Customs was held to extend within the jurisdiction of the Additional Collector of Central Excise as well, so a separate appointment as Additional Collector of Customs was not necessary. The preliminary jurisdictional objection was rejected and the impugned order was upheld as within jurisdiction. en-us Tue, 14 Jun 1988 00:00:00 +0530 Fri, 03 Jun 2011 15:32:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73775 An Additional Collector of Central Excise was treated as a Collector for the purposes of the excise law under Rule 2(ii) of the Central Excise Rules, 1944, and that inclusive definition was read with Notification No. 252/83-Cus. dated 27-8-1983. On that basis, a notification appointing the Collector of Central Excise as Collector of Customs was held to extend within the jurisdiction of the Additional Collector of Central Excise as well, so a separate appointment as Additional Collector of Customs was not necessary. The preliminary jurisdictional objection was rejected and the impugned order was upheld as within jurisdiction. Case-Laws Customs Tue, 14 Jun 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73775