TMI Blog1983 (2) TMI 303X X X X Extracts X X X X X X X X Extracts X X X X ..... ay application under Rule 220-E of the Central Excise Rules, 1944 and relating to appeal dated 27-11-1982. 2. The Tribunal observed that this stay petition/appeal pertain to an order-in-original dated 24-9-1982 passed by the Additional Collector of Customs and Central Excise, Jaipur, under Rules 9(1) and 9(2) of the Central Excise Rules. The counsel stated that in one case an appeal against th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tribunal observes that under the Customs Act, the word Collector of Customs has been defined in Section 2, Clause (2)(8) as includes an Additional Collector of Customs . The powers of adjudication of the Collector and, therefore, of an Additional Collector are specified in Section 122(a) as without limit in regard to either value of goods to be confiscated or penalty to be adjudged. This is not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Under the former, Collector is defined in relation to excisable goods other than salt and under (ii)B, the wording is in relation to salt, the Salt Commissioner, and includes an Additional Collector and any officer specially authorised under Rule 4 or 5 to exercise throughout any state or any specified area therein all or any of the powers of a Collector under these rules . (4) Appellate Col ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decisions in adjudication, can only flow to the Additional Collector from the powers vetsed in the Board by virtue of the proviso to Section 33. This does not make him a Collector and he remains subordinate to the Collector for purposes of Rule 2(ii)(b) and an appeal against an order by the Additional Collector of Central Excise, Jaipur, would lie to the Appellate Collector, Delhi. This being so, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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