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2009 (6) TMI 318 - HC - Central Excise“Whether the Appellate Tribunal was right in holding that the appellant was not an aggrieved person and consequently had no locus standi to file the appeal against the order impugned before it?” - case as noted, the appellant had purchased goods on which earlier it was assumed that no excise duty was payable. Then a Bank guarantee was obtained from the appellant that in the event the excise duty was demanded then he will reimburse O.N.G.C. O.N.G.C. took up the matter in appeal up to the Commissioner (Appeals) and thereafter did not take any steps. It is the Petitioner who has to pay the excise duty. - In our opinion, such person can be said to be person aggrieved as prejudice has been occasioned to him by O.N.G.C. in not preferring an appeal and the appellant having to pay the excise duty which in his opinion is not payable. – Tribunal’s order that only manufacturer is entitled to prefer an appeal under Central Excise Law is not sustainable - Held that the person aggrieved who is allowed to prefer an appeal would only be entitled to prefer appeal to the extent of the prejudice suffered by inaction of the original assessee through whom he claims the relief. - . The question of law as framed would have to be answered in the negative against the Revenue and in favour of the assessee.
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