Whether an appeal can be filed by the person on an entirely different ground, in whose favour decision has been made? Whether if decision of Commissioner appeal is in favour of department, it can be challenged by the department?

25 - Appeals

No. In the case of SRF Industrial Fabrics [1994 (5) TMI 106 - CEGAT, NEW DELHI], it was held that if classification done by the assessee is approved by the Asstt. Commissioner, the assessee cannot be said to be aggrieved and hence he can not file an appeal on an entirely new grounds.

In the case of Thermo Plast [1998 (7) TMI 245 - CEGAT, NEW DELHI], it was held that since Collector (Appeals) by the impugned order had entirely allowed the prayer of the Revenue, there could exist no grievance with his order, in order to maintain an appeal before the Tribunal against his order. We, therefore, reject the appeal as not maintainable.

However in the case of XEN, Central Workshop [2005 (2) TMI 142 - SUPREME COURT OF INDIA], it was held that If the appellant is aggrieved by any other issue which is not considered by the Tribunal in the impugned order, it is open to the appellant to, agitate the same, as and when the cause of action arises there for. 

Dated: 8-4-2015