1983 (2) TMI 303

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....llants. Shri S.N. Khanna, Jr. D.R., for the Respondent. ORDER This is a stay application under Rule 220-E of the Central Excise Rules, 1944 and relating to appeal dated 27-11-1982. 2.  The Tribunal observed that this stay petition/appeal pertain to an order-in-original dated 24-9-1982 passed by the Additional Collector of Customs and Central Excise, Jaipur, under Rules 9(1) and 9(....

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....e Central Excise Rules. Hence, the Tribunal was competent to decide this case. 3.  The Tribunal observes that under the Customs Act, the word Collector of Customs has been defined in Section 2, Clause (2)(8) as "includes an Additional Collector of Customs". The powers of adjudication of the Collector and, therefore, of an Additional Collector are specified in Section 122(a) as without limi....

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....s under clause (a) or (b). (3) "Collector" has been defined in Rule 2 sub-rule (ii)A and (ii)B. Under the former, Collector is defined in relation to excisable goods other than salt and under (ii)B, the wording is "in relation to salt, the Salt Commissioner, and includes an Additional Collector and any officer specially authorised under Rule 4 or 5 to exercise throughout any state or any specif....

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....ther, the definition in clause (ii)(b) of Rule 2 of the Central Excise Rules, in relation to orders or decisions in adjudication, can only flow to the Additional Collector from the powers vetsed in the Board by virtue of the proviso to Section 33. This does not make him a Collector and he remains subordinate to the Collector for purposes of Rule 2(ii)(b) and an appeal against an order by the Addit....