1984 (7) TMI 246

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..... pellant. Shri J.P. Anand, J.D.R., for the Respondent. [Order]. - In this case, the impugned order was passed by the Additional Collector of Central Excise, Chandigarh, in the capacity of Gold Control Officer. According to a number of decisions taken by this Tribunal, especially in Appeal No. GC(DEL)26/82-NRB, (Order No. 779/83-NRB dated 24-11-83) in the matter of S.S. Agarwal, Kanpur, .....

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..... this Notification with reference to the Tribunal s order referred to earlier. This order passed by a 3-Member Bench, dated 24-11-1983 held that inasmuch as the Additional Collector has not been equated to a Collector in the Gold (Control) Act, the appeal would lie to the Collector (Appeals) and not to the Tribunal. The present amendment, in our opinion, does not change the situation. We, therefore .....

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