1988 (6) TMI 162

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....Member (T)]. - A preliminary objection has been raised by the learned advocate for the appellants regarding the jurisdiction of the Additional Collector of Central Excise who has passed the impugned order. Short point raised by him is that the Additional Collector of Central Excise has not been appointed as Additional Collector of Customs in terms of Section 4 of the Customs Act, 1962 (hereinaft....

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....e learned advocate has also drawn attention to various documents such as at pages 38 and 41 of the paper book which are records of cross-examination of Shri S.C. Pandey, Air Customs Officer, Palam Airport, New Delhi and Shri E.N. Simon, Inspector (now Air Customs Officer), Palam Airport, New Delhi which have been signed by the adjudicating authority as Additional Collector of Central Excise, Kanpu....

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....Collector" in the Central Excise Rules, 1944 is Collector of Central Excise and the Collector of Central Excise has been further appointed by virtue of the aforesaid Notification No. 252/83, dated 27-8-1983 as Collector of Customs. Hence the order passed by the Additional Collector of Central Excise, Kanpur, is an order passed as Collector of Customs. The order is, therefore, well within the juris....

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....l Collector' also for all purposes." Thus as rightly pointed out by the learned SDR, an Additional Collector of Central Excise has to be equated as a Collector of Central Excise for all purposes of the Central Excises and Salt Act and the rules made thereunder. Therefore, the Notification No. 252/83-Cus., dated 27-8-1983 appointing, inter alia, a Collector of Central Excise as a Collector of Cust....