https://www.taxtmi.com/caselaws?id=43366 The Court dismissed the petitioners' challenge regarding the competence of the Additional Collector of Central Excise, ruling that the Additional Collector holds the same powers and duties as the Collector under the Central Excises and Salt Act, 1944. The Court emphasized that the Rules equating the Additional Collector to a Collector extend this equivalence to the Act itself, granting the Additional Collector full authority and responsibilities. Previous decisions and legislative principles supported this interpretation, leading to the dismissal of the Writ Petition. en-us Tue, 17 Mar 1992 00:00:00 +0530 Thu, 17 Jun 2010 16:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43366 The Court dismissed the petitioners' challenge regarding the competence of the Additional Collector of Central Excise, ruling that the Additional Collector holds the same powers and duties as the Collector under the Central Excises and Salt Act, 1944. The Court emphasized that the Rules equating the Additional Collector to a Collector extend this equivalence to the Act itself, granting the Additional Collector full authority and responsibilities. Previous decisions and legislative principles supported this interpretation, leading to the dismissal of the Writ Petition. Case-Laws Central Excise Tue, 17 Mar 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43366