TMI Blog2015 (10) TMI 914X X X X Extracts X X X X X X X X Extracts X X X X ..... ned 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. - E/2119/2006 - Misc. Order No. M/51281/2015-EX(DB) - Dated:- 23-3-2015 - Shri Rakesh Kumar , Member (T) and S.K. Mohanty, Member (J) Ms. Surbhi Sinha, Advocate, for the Appellant. Shri Ranjan Khanna, AR, for the Respondent. ORDER [Order per : R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is application for restoration of the appeal has been filed. 3. Heard both sides. 4. Learned counsel for the appellant pleaded that the appeal has been filed against the Commissioner (Appeals) s order holding that making sewing thread by the appellant amounts to manufacture and would attract central excise duty, that this decision adversely affected the appellant, that in view of this decision of the Commissioner (Appeals), two show cause notices have been issued for demand of duty of ₹ 3,83,960/- and ₹ 9,765/- in respect of manufacture and clearance of polyester thread on the ground that the process of making polyester thread from duty paid yarn amounts to manufacture, that once the appeal has been filed against the order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reversed the Assistant Commissioner s order holding that the process of making sewing thread would amount to manufacture. The appellant, being aggrieved with this order, which is against them, have filed this appeal before this Tribunal under Section 35B. In our view, once an appeal has been filed against the order of the Commissioner (Appeals) or the Commissioner with which the assessee is aggrieved, the appeal has to be decided on merit unless the provisions of Section 35F are applicable and the same have not been complied with. In this case, there is no demand of duty or imposition of penalty. Therefore, there is no question of pre-deposit of duty demand confirmed or penalty imposed for compliance of the provisions of Section 35F before ..... X X X X Extracts X X X X X X X X Extracts X X X X
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