1984 (7) TMI 246

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....e, for the Appellant. Shri J.P. Anand, J.D.R., for the Respondent. [Order].  - In this case, the impugned order was passed by the Additional Collector of Central Excise, Chandigarh, in the capacity of Gold Control Officer. According to a number of decisions taken by this Tribunal, especially in Appeal No. GC(DEL)26/82-NRB, (Order No. 779/83-NRB dated 24-11-83) in the matter of S.S. A....

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.... We have examined this Notification with reference to the Tribunal's order referred to earlier. This order passed by a 3-Member Bench, dated 24-11-1983 held that inasmuch as the Additional Collector has not been equated to a Collector in the Gold (Control) Act, the appeal would lie to the Collector (Appeals) and not to the Tribunal. The present amendment, in our opinion, does not change the s....