TaxTMI 
TaxTMI 
1983 (5) TMI 253
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....de, Member (J)]. - This appeal purported to be under Section 81 (amended) of the Gold Control Act, 1968 (hereinafter to be referred to as the 'Act'), arises out of and is directed against the order dated 6-9-1982 passed by the Addl. Collector of Central Excise and Customs, West Bengal, Calcutta in Order (Original) No. 1/Gold/WB/82 on his file by which he ordered confiscation of 2 pcs. of primary g....
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....the Appellate Tribunal are : (i) Section 80 (amended) of the Act reads : "Any person aggrieved by any decision or order passed under this Act by a Gold Control Officer lower in rank than a Collector of Central Excise or of Customs may appeal to the Collector (Appeals) within three months from the date of communication to him of such decision or order;" Rest of the section is not relevant fo....
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.... the plain reading of the two sections, it is clear that an appeal against any decision or order passed under the Act by a Gold Control Officer lower in rank than a Collector of Central Excise or of Customs will lie to the Collector (Appeals) and not to the Appellate Tribunal. But against the order or decision passed by the Collector of Central Excise or of Customs as an adjudicating authority, ap....
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....pose any penalty without limit, but so far as other Gold Control Officers are concerned, they are not conferred with the unlimited power in the matter of adjudication, confiscation and imposition of penalty. Their limit shall have to be specified by the Central Government. In exercise of the power conferred by clause (b) of Section 78, the Central Government issued a Notification SC 985(E), dated ....