1983 (11) TMI 309 - AT - Customs

Summary

Issues:
Appeal jurisdiction of the Tribunal against orders of Additional Collector of Central Excise under Gold Control Act.

Analysis:
The appeal under Section 81 of the Gold Control Act, 1968, was filed against the Order-in-Original refusing to renew a gold dealer's license. The issue revolved around whether an appeal lies to the Tribunal against the order of the Additional Collector of Central Excise. The appellant contended that appeals to the Tribunal are not permissible against orders of Gold Control Officers lower in rank than a Collector of Central Excise, as per Sections 80 and 81 of the Act.

The Junior Departmental Representative argued that the appeal to the Tribunal is allowed against orders of the Additional Collector, citing the Central Excise Rules where the Collector includes the Additional Collector. He also referred to a Tribunal decision supporting this interpretation.

The Tribunal analyzed the relevant sections of the Act, particularly Sections 78, 80, and 81, to determine the appeal jurisdiction. It was established that appeals against Gold Control Officers lower in rank than a Collector of Central Excise should be made to the Collector (Appeals) and not to the Tribunal. The Additional Collector was considered a Gold Control Officer under the Act, lower in rank than a Collector of Central Excise.

The Tribunal further examined a Notification issued by the Central Government under Section 78, specifying the limits of power for various Gold Control Officers, including the Additional Collector. The Notification clarified that the Additional Collector is not equal in rank to a Collector of Central Excise, supporting the conclusion that appeals against the Additional Collector's orders do not lie to the Tribunal.

The Tribunal dismissed the contention that appeals to the Tribunal are permissible for license-related matters against the Additional Collector's orders. It affirmed that the present appeal was not maintainable before the Tribunal and directed the appellant to approach the appropriate authority for further proceedings, allowing a grace period for re-filing the appeal if necessary.