Section 2(3)(g) in The Customs and Excise and Gold (Control) Appellate Tribunal (Procedure) Rules, 1982
(g)[Commissioner] [Substituted by the Finance Act, 1995 (22 of 1995), Section 50, for the word 'Collector'.] means the [Commissioner] [Substituted by the Finance Act, 1995 (22 of 1995), Section 50, for the word 'Collector'.] of Customs or the [Commissioner] [Substituted by the Finance Act, 1995 (22 of 1995), Section 50, for the word 'Collector'.] of Central Excises as the case may be;