9911796707
TMI Blog1983 (5) TMI 253X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 gold weighing 263.500 gms., but ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 for our purpose. (ii) Section 81(1) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at 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, appeal lies to the Appellate Tribunal. The point for our ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rol 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 27-12-1980 as amended by Notification No. 3/81-GC, dated 1-8- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bunal and, therefore, we direct that the appeal papers shall be returned to the appellant for being presented, if he so chooses before the appropriate authority, i.e., the Collector (Appeals). The Collector (Appeals) shall, however, not reject the appeal on the ground of limitation if the appeal is presented within 15 (fifteen) days from the date of receipt of the appeal papers by the appellant on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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