https://www.taxtmi.com/caselaws?id=83688 An adjudication under the Gold (Control) Act, 1968 was valid only if made by an officer appointed as a Gold Control Officer by the Central Government under section 4. A notification and Board order issued under Central Excise law, conferring Collector of Central Excise powers for investigation and adjudication under that enactment, did not constitute such an appointment. Mere exercise of Central Excise powers did not make the officer competent to decide gold control matters, and in the absence of a specific notification appointing him under the Gold (Control) Act, the impugned order was without jurisdiction. en-us Sat, 11 Sep 1993 00:00:00 +0530 Sat, 16 Jul 2011 10:34:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83688 An adjudication under the Gold (Control) Act, 1968 was valid only if made by an officer appointed as a Gold Control Officer by the Central Government under section 4. A notification and Board order issued under Central Excise law, conferring Collector of Central Excise powers for investigation and adjudication under that enactment, did not constitute such an appointment. Mere exercise of Central Excise powers did not make the officer competent to decide gold control matters, and in the absence of a specific notification appointing him under the Gold (Control) Act, the impugned order was without jurisdiction. Case-Laws Central Excise Sat, 11 Sep 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83688