1983 (11) TMI 323 - AT - Central Excise

Summary

Issues:
1. Appeal filed under the Gold (Control) Act, 1968 against Order-in-Original for contravention of Sections 16, 8(3) and (4).
2. Interpretation of the appeal jurisdiction: Collector (Appeals) vs. Appellate Tribunal.

Analysis:
1. The appellant filed an appeal against the Order-in-Original under the Gold (Control) Act, 1968, alleging contravention of Sections 16, 8(3) and (4). The appellant claimed that the gold coins and ornaments held were within permissible limits under Section 16(5) and provided details of ownership of the seized gold coins.

2. The Additional Collector of Central Excise, Kanpur, ordered the confiscation of 5 gold coins and imposed penalties under Sections 71, 74 of the Act. The appellant contested the order, leading to the appeal before the Gold (Control) Administration, Govt. of India, which was transferred to the Tribunal for consideration.

3. The primary issue during the hearing was the jurisdiction of the appeal. The Departmental Representative argued that appeals against the orders of Gold Control Officers lower than a Collector of Central Excise lie with the Collector (Appeals) and not the Appellate Tribunal, citing relevant legal provisions and a previous case.

4. The appellant contended that based on a Full Bench Decision of the Tribunal, appeals against the orders of Additional Collectors of Central Excise should be heard by the Appellate Tribunal. He highlighted the administrative structure and delegation of powers under the Excise Act to support his argument.

5. The appellant emphasized that the impugned order was issued by the Additional Collector of Central Excise, Kanpur, who should be considered a person within the hierarchy of officers as defined under the Excise Act, thereby justifying the appeal to the Tribunal.

6. The Tribunal reviewed the provisions of the Gold (Control) Act, 1968, specifically Sections 80 and 81, to determine the appropriate appellate authority based on the rank of the adjudicating officer. It was noted that appeals against officers lower than a Collector of Central Excise should be directed to the Collector (Appeals) and not the Tribunal.

7. Considering the interpretation of the relevant legal provisions and the precedent set by a previous case, the Tribunal concluded that the appeal should have been filed before the Collector (Appeals) rather than the Appellate Tribunal. The appellant was advised to present the appeal to the appropriate authority within the specified timeframe to ensure justice is served.