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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?

Dated:- 8-4-2015 - 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 aggriev .....

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re 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 .....

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