https://www.taxtmi.com/caselaws?id=166034 Under the Central Excise appeal scheme, an order passed by an Additional Collector of Central Excise was treated as one made by an authority administratively subordinate to the Collector, not as an order of a Collector for appellate purposes. The statutory framework distinguished the powers of a Collector from those of an Assistant Collector, including notification-based conferral of powers, and that distinction meant the Tribunal had no jurisdiction to hear an appeal or stay application against the Additional Collector's order under the provision governing appeals from Collector adjudications. The proper appellate forum was the Collector (Appeals), Delhi. en-us Fri, 25 Feb 1983 00:00:00 +0530 Sat, 23 Aug 2014 12:23:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166034 Under the Central Excise appeal scheme, an order passed by an Additional Collector of Central Excise was treated as one made by an authority administratively subordinate to the Collector, not as an order of a Collector for appellate purposes. The statutory framework distinguished the powers of a Collector from those of an Assistant Collector, including notification-based conferral of powers, and that distinction meant the Tribunal had no jurisdiction to hear an appeal or stay application against the Additional Collector's order under the provision governing appeals from Collector adjudications. The proper appellate forum was the Collector (Appeals), Delhi. Case-Laws Central Excise Fri, 25 Feb 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166034