TMI Blog1989 (1) TMI 257X X X X Extracts X X X X X X X X Extracts X X X X ..... inary objection that in the present appeal the authorisation in terms of Section 129A(2) has been signed by the Additional Collector and he has got no authority to issue an authorisation for the filing of the appeal before the Tribunal. In the present matter the authorisation has been given by the Additional Collector and the appeal memo has also been signed by himself. He has argued that Additional Collector is inferior in rank to Collector and as such he is not authorised to issue the authorisation and also filing the appeal. He has pleaded that the appeal should be dismissed on this preliminary objection. Shri C.V. Durghayya, the learned JDR appearing on behalf of the Appellant has pleaded that in terms of the provisions of sub-section ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 11 (Del.)] had held that a person invested with the powers of a Central Excise Officer is entitled to exercise any of the powers given in the statute, including adjudicatory functions. The vesting of the powers means the totality of the powers, administrative, territorial and pecuniary Para 24 from the said judgment is reproduced below :- 24. The definition contained in Section 2(b) of the Act says in addition that Central Excise Officer means any person (including an officer of the State Government) invested by Central Board of Excise and Customs constituted under the Central Board and Revenue Act, 1963 (54 of 1963) with any of the powers of the Central Excise Officer under this Act. By the impugned notification dated May 29,1986 in exe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Act. There is no warrant to give a limited or a narrow meaning to the language employed by the legislature in the second part of Section 2(b) so as to restrict to the investing of powers under Sections 19,21, 25 or 26 as it suggested and not Section 11-A. The investing of the powers means the totality of the powers, administrative, territorial and pecuniary. This interpretation would effectuate the power under Section 2 (b)." 5. A larger Bench of the Tribunal in the case of M/s. S. Kumar Others v. Collector of Central Excise -1983 E.L.T. 1057 (CEGAT) - held that Additional Collector of Central Excise is not lower in rank to Collector of Central Excise. While determining the statutory status of the Additional Collector as a functionar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owers of a Central Excise Officer. Similar other notifications are there where the Collector and the Additional Collector have been appointed as Central Excise Officers and invested the Collector and Additional Collector of Customs with the power of Collector of Central Excise. In my view, if such power was not conferred by the Central Board upon the Additional Collector to discharge the power and function of a Collector, in that event any order passed by the Additional Collector would have been void and illegal, inasmuch as, under the Act until and unless such authorisation is made either in the Act by expressed word or through delegation of power by the Central Board, in that event, the Additional Collector could not have exercised any fu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Collector of Customs was authorised to exercise the powers of the Collector of Customs and the authorisation by him is correct in law. In the matter before us the appeal memo has been signed by the Additional Collector himself. In these circumstances, even the authorisation was not necessary. Accordingly we over-rule the objection of the Respondents. 8. During the course of arguments, the learned JDR had made a prayer for early hearing of the appeal. Since the stay application is to come up for hearing first, we do not want to pass any orders in this regard at this stage. We order the Registry to list the stay application for hearing first. The stay application filed by the Revenue will be heard on 28th February, 1989. - - TaxTMI - TMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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