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TMI Blog1990 (4) TMI 123X X X X Extracts X X X X X X X X Extracts X X X X ..... er (J)]. - When the appeal came up for hearing it was noticed that impugned order has been signed by the Adjudicating Officer as Dy. Collector. So question arose as to which will be the appropriate forum to hear and decide the appeal. So we did not go into the merits of the appeal, and we directed both sides to address the arguments on this point only. 2. It is an admitted position that impu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ollector had no powers to delegate any powers of Deputy Collector to the Additional Collector. He referred to case of Syed Abdul Hameed v. Collector of Customs as reported in 1989 (44) E.L.T. 74 (Tribunal) in support of his contention that as at the relevant time Shri N.K.P. Sinha was appointed as Additional Collector, he should be presumed to have passed the order in his capacity as Additional Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssion, Mr. N. Singh submitted that Collector had no such powers to authorise him to exercise powers of the Dy. Collector and so such authorisation would not vest Mr. Sinha with the powers of Dy. Collector and his authorisation and/or delegation would be illegal and Mr. Sinha would continue to exercise powers of Additional Collector only. 5. We have perused the submissions of both sides. We have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act would be the questions which will have to be examined by the appropriate forum. But for the present we have to see the particular order as it is and we cannot go beyond the order. As far as citation referred to by Shri Singh is concerned it is not applicable to the facts of the present case because therein the adjudicating authority had himself admitted to have signed the order in his capacity ..... X X X X Extracts X X X X X X X X Extracts X X X X
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