https://www.taxtmi.com/caselaws?id=166219 An appeal against an order passed by an Additional Collector of Central Excise and Customs under the Gold Control Act, 1968 lay to the Collector (Appeals), not the Appellate Tribunal. Section 80 allowed appeals to the Collector (Appeals) from decisions of Gold Control Officers below the rank of Collector of Central Excise or Customs, while Section 81(1) vested Tribunal jurisdiction only over orders passed by a Collector as adjudicating authority or other specified matters. Although a notification authorised Additional Collectors to adjudicate certain cases, it did not elevate their status to that of a Collector for Section 80 purposes. The appeal was therefore not maintainable before the Tribunal. en-us Mon, 30 May 1983 00:00:00 +0530 Fri, 29 Aug 2014 11:33:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166219 An appeal against an order passed by an Additional Collector of Central Excise and Customs under the Gold Control Act, 1968 lay to the Collector (Appeals), not the Appellate Tribunal. Section 80 allowed appeals to the Collector (Appeals) from decisions of Gold Control Officers below the rank of Collector of Central Excise or Customs, while Section 81(1) vested Tribunal jurisdiction only over orders passed by a Collector as adjudicating authority or other specified matters. Although a notification authorised Additional Collectors to adjudicate certain cases, it did not elevate their status to that of a Collector for Section 80 purposes. The appeal was therefore not maintainable before the Tribunal. Case-Laws Customs Mon, 30 May 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166219