9911796707
TMI Blog1984 (1) TMI 335X X X X Extracts X X X X X X X X Extracts X X X X ..... the Additional Collector is challenged before us in appeal proceedings. 2. During the course of the preliminary discussions of this case, a question of law has come to our notice. In the interest of uniformity of practice and desirability of having the issues settled, even for our guidance at the best possible level, we would take up that point first. The East Regional Bench consisting of brothers K. Gopal Hegde and K.L. Rekhi had, in the case of Shri Sunil Kumar Ghosh v. Collector of Customs and Central Excise, West Bengal -Appeal No. G.D. (T) CAL 7/83 - [1983 E.L.T. 1964 CEGAT) - 1983 ECR 1441 D(CEGAT)] held that an appeal against an order of the Additional Collector under the Gold (Control) Act will lie to the Collector (Appeals). We ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ive, Shri S.K. Choudhury, canvasses the view that an Additional Collector of Central Excise is a `Collector for purposes of the Gold (Control) Act. 5. The crucial point for decision is whether for purposes of the Gold (Control) Act, an Additional Collector of Customs/Central Excise is an officer lower in rank than that of a Collector of Central Excise/Customs. Before proceeding further, we would advert to the judgment of the ad hoc Bench constituted by the President in the case of S. Kumar and others v. Collector of Central Excise and others [1983 E.L.T. 1057 (CEGAT)] which dealt with the question whether for purposes of the Central Excises and Salt Act, 1944, an Additional Collector of Central Excise is an officer subordinate to the Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lector when he functions under the Gold (Control) Act. It is pertinent to note that in the notification relied upon by our brethren both Additional Collector of Customs and Additional Collector of Central Excise have been bracketed together. It cannot be what the Customs Act has given by way of legislation can be taken away by a mere notification under the Gold Control Act. 8. Section 78(a) of the Gold (Control) Act gives unlimited jurisdiction to a Collector of Customs or Central Excise. If, as we have noticed above an Additional Collector of Central Excise or Customs is a Collector for purposes of their parent Acts - and hence for purposes of the Gold (Control) Act as well - in the absence of any specific limitation under the main Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stitution of an ad hoc Bench for deciding the issue. 10. Before concluding the reference, we would like to refer to our observations in paragraph 11 of our Order No. ED(T) (MAS) 6/82, dated 17-3-1984 - Manjoor Industrial Co-operative Factory, Nilgiris v. Collector of Central Excise, Madras, which is reproduced below for the sake of convenience :- 11. While doing so, we would like to observe that it has been urged before us that the constitution of a Larger Bench is not warranted by the provisions of the Central Excises and Salt Act, 1944. In this connection, reliance is placed on Section 35(d)(l) of the Act which incorporates provisions of Section 129(1), (2), (5) and (6) of Section 129(C) of the Customs Act, 1962 in the functioning ..... X X X X Extracts X X X X X X X X Extracts X X X X
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