No. 168 October Term 1977, Appeal from the Order of the Court of Common Pleas of Delaware County, Pa., Misc. Docket A-33, Pg. 295,1976.
Robert P. Kane, Attorney General, Harrisburg, for Commonwealth, appellant.
Michael P. Dignazio, Media, for appellee.
Watkins, P. J., and Jacobs, Hoffman, Cercone, Price, Van der Voort, and Spaeth, JJ.
[ 252 Pa. Super. Page 496]
This is an appeal by the Commonwealth from a decision of the Court of Common Pleas of Delaware County denying a petition filed by the Department of Revenue pursuant to the Pennsylvania Cigarette Tax Act*fn1 for the forfeiture of one 1976 Ford station wagon.
This court's appellate jurisdiction is set forth in Section 302 of the Appellate Court Jurisdiction Act, Act of July 31, 1970, P.L. 673, No. 223 art. III, 17 P.S. § 211.302:
The Superior Court shall have exclusive appellate jurisdiction of all appeals from final orders of the courts of common pleas, regardless of the nature of the controversy or the amount involved, except such classes of appeals as are by any section of this act within the exclusive jurisdiction of the Supreme Court or the Commonwealth Court. (Emphasis added.)
"[T]he exclusive jurisdiction of . . . the Commonwealth Court" is set forth in Section 402 of the Appellate Court Jurisdiction Act, supra, 17 P.S. § 211.402, which provides in part that:
The Commonwealth Court shall have exclusive jurisdiction of appeals from final orders of the courts of common pleas in any of the following cases . . .
(1) All civil actions or proceedings to which the Commonwealth or any officer thereof, acting in his official capacity, is a party, except actions or proceedings in the nature of applications for a writ of habeas corpus or
[ 252 Pa. Super. Page 497]
post-conviction relief not ancillary to proceedings within the appellate ...