https://www.taxtmi.com/caselaws?id=166809 The appellate scheme under the Gold Control Act, 1968 depends on the rank of the adjudicating officer for purposes of Sections 80 and 81. An Additional Collector acting as a Gold Control Officer under a notification issued under Section 78 was treated as an officer whose powers were specially conferred and limited, and therefore as lower in rank than a Collector of Central Excise for appeal purposes. The Act's own appellate structure was held to govern, without importing rank definitions from Central Excise law, and no separate treatment was recognised for licence matters under Section 81. Accordingly, an appeal from such an order lies to the Collector (Appeals), not to the Appellate Tribunal. en-us Fri, 25 Nov 1983 00:00:00 +0530 Wed, 05 Nov 2014 16:33:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166809 The appellate scheme under the Gold Control Act, 1968 depends on the rank of the adjudicating officer for purposes of Sections 80 and 81. An Additional Collector acting as a Gold Control Officer under a notification issued under Section 78 was treated as an officer whose powers were specially conferred and limited, and therefore as lower in rank than a Collector of Central Excise for appeal purposes. The Act's own appellate structure was held to govern, without importing rank definitions from Central Excise law, and no separate treatment was recognised for licence matters under Section 81. Accordingly, an appeal from such an order lies to the Collector (Appeals), not to the Appellate Tribunal. Case-Laws Customs Fri, 25 Nov 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166809