S. Duggal, Member (J) for herself and on behalf of F.S. Gill, J., S. Venkatesan Sr. V.P.

1. This matter before us is as a result of reference having been made by the Regional Bench (North) comprised by Shri M. Gouri Shankar Murthy, Member (Judicial) and Shri I.J. Rao, Member (Technical). The situation which occasioned the reference arose because the above-stated Bench felt disinclined to endorse the view, held by the same Bench earlier, constituted by two different Members, namely, Shri AJ F. D'Souza, Member (Technical) and Shri A.K. Srinivasmurthy, Member (Judicial) on the question as to whether Additional Collector, Central Excise could be deemed to be a 'Collector' for the purpose of determining the forum of appeal, against an order or decision, passed by the former. This is how the present larger Bench (hereinafter referred to as the Bench) came to be constituted, for resolving the issue.

2. The Bench had its first sitting on 18-5-1983, when Shri Harbans Singh, Advocate, who is Counsel for the two Appellants in Appeals No. ED (DEL) STAY No. 10/82-NRB and No ED (DEL) STAY No. 18/82-NRB, which came up before the second Regional Bench who made the reference, was apparently ther