https://www.taxtmi.com/caselaws?id=48664 An inclusive amendment to Rule 2(ii) of the Central Excise Rules, 1944 was read as enlarging the meaning of "Collector" to include an Additional Collector. Applying harmonious construction and the principle that an inclusive definition expands the ordinary meaning, the majority held that the enlarged meaning governed the excise statutory scheme as well. On that basis, an order made by an Additional Collector was treated as an order of a Collector for appeal purposes, so the appeal lay directly to the Appellate Tribunal and not to the Collector (Appeals). The dissent maintained that the rule could not expand the Act and that the proper forum was the Collector (Appeals). en-us Fri, 01 Jul 1983 00:00:00 +0530 Wed, 01 Nov 2023 13:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48664 An inclusive amendment to Rule 2(ii) of the Central Excise Rules, 1944 was read as enlarging the meaning of "Collector" to include an Additional Collector. Applying harmonious construction and the principle that an inclusive definition expands the ordinary meaning, the majority held that the enlarged meaning governed the excise statutory scheme as well. On that basis, an order made by an Additional Collector was treated as an order of a Collector for appeal purposes, so the appeal lay directly to the Appellate Tribunal and not to the Collector (Appeals). The dissent maintained that the rule could not expand the Act and that the proper forum was the Collector (Appeals). Case-Laws Central Excise Fri, 01 Jul 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48664