BHAGABATI PRASAD BANERJEE, J.

( 1 ) THIS writ application is directed against an order dated 12th February, 1985 passed by the Collector (Appeals) wherein it was held that the Additional Collector of Central Excise who passed the original order requiring the petitioner company to pay Central Excise duty amounting to Rs. 62,874/- under the Central Excises and Salt Act, 1944 read with Rule 9 (2) of the Central Excise Rules, 1944 and the penalty of Rs. 5. 000/- for contravention of the Central Excise Rules, is not an authority lower in rank to the Collector of Central Excise and as such it was held that the appeal should be decided by the Central Excise and Gold (Control) Appellate Tribunal and that consequently, ft was held that the Collector of Central Excise (Appeals), Calcutta had no jurisdiction to entertain and/or dispose of the appeal under the law. The question of law that is involved In this case is whether the Additional Collector of Central Excise is an authority lower in rank to the Collector of Central Excise or not and that If it is held that the Additional Collector of Central Excise is not lower in rank to the Collector of Central Excise, in that event, the appeal aga

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