Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2015 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (10) TMI 914 - AT - Central ExciseRestoration of appeal - whether making thread amounts to manufacture and is chargeable to duty - held that:- The question of application for advance ruling arises only when an eligible person wants the authority’s decision on some question relating to rate/levy of duty, valuation, etc., and the absence of assessment order against him, he cannot approach the Tribunal or any High Court. But when there is an adverse order of commissioner against an assessee, the only course left before him is to file an appeal before the Tribunal which the Tribunal is bound to decide on merits. Since the order impugned in this appeal clearly affects the appellant adversely, and the appellant has good and valid reason to be aggrieved with this order and under Section 35B any person aggrieved by an order passed by Commissioner as an adjudicating authority or the Commissioner (Appeals), can file appeal to Tribunal, the order dated 8-1-2014 dismissing the appeal on the ground that the impugned order does not adversely affect him, suffers from a mistake apparent from record - Appeal restored.
|