https://www.taxtmi.com/caselaws?id=42309 The definition of "Collector" in Rule 2(ii) of the Central Excise Rules, 1944 expressly includes an Additional Collector, so an order passed by that officer is treated as an adjudication by a Collector for appellate purposes. On that basis, the statutory appeal from an Additional Collector's order lies directly to the Appellate Tribunal under Section 35B of the Central Excises and Salt Act, 1944, and not to the Collector (Appeals). The decision also reads the statutory scheme as supporting the appellate route determined by the nature of the adjudicating authority, with contemporaneous notifications confirming that understanding. en-us Tue, 02 Aug 1988 00:00:00 +0530 Thu, 10 Jun 2010 13:41:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42309 The definition of "Collector" in Rule 2(ii) of the Central Excise Rules, 1944 expressly includes an Additional Collector, so an order passed by that officer is treated as an adjudication by a Collector for appellate purposes. On that basis, the statutory appeal from an Additional Collector's order lies directly to the Appellate Tribunal under Section 35B of the Central Excises and Salt Act, 1944, and not to the Collector (Appeals). The decision also reads the statutory scheme as supporting the appellate route determined by the nature of the adjudicating authority, with contemporaneous notifications confirming that understanding. Case-Laws Central Excise Tue, 02 Aug 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42309