1994 (7) TMI 176

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..... order passed by the Assistant Collector is in continuation and connected with the earlier order passed by the Collector and against which the applicants have filed an appeal and the same is pending before the Tribunal. Since issue is connected and in continuation of the proceedings, he submitted that Tribunal can entertain the appeal against this order to avoid multiplicity of proceedings. He referred to the decision of the Tribunal in the case of Collector of Central Excise v. Karna Industries Ltd., reported in 1991 (53) E.L.T. 566 (Tribunal), wherein it was held that power of the Collector (Appeals) and the Tribunal, contained in the proviso to Section 35F, is of wide amplitude. In appropriate cases the said appellate authorities will ha .....

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..... a Central Excise Officer lower in rank than a Collector of Central Excise may appeal to Collector of Central Excise (Appeals). Section 35B is concerned with the appeals to Appellate Tribunal. Section 35B reads as under:- 35B. Appeals to the Appellate Tribunal .- (1) Any person aggrieved by any of the following orders may appeal to the Appellate Tribunal against such order - (a) a decision or order passed by the Collector of Central Excise as an adjudicating authority; (b) an order passed by the Collector (Appeals) under Section 35A; (c) an order passed by the Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963), hereinafter in this Chapter referred to as the Board or the Appella .....

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..... ble to the facts of this case since no adjudication order was passed in that case. In the present case, adjudication order was duly passed by the Assistant Collector and against which appeal lies to the Collector and not to the Tribunal. Exercising inherent power arises only when it is not provided under the Statute. Since remedy is provided to file an appeal before the Collector (Appeals) against the order passed by the Assistant Collector under Section 35 and this provisions cannot be overlooked by the Tribunal and assumed jurisdiction in entertaining the appeal. In the facts and circumstances of this case and in view of the aforesaid observations, we are of the view that present appeal is not maintainable . With this view, both appeal an .....

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