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2003 (12) TMI 389 - AT - Central Excise
Issues:
1. Denial of credit taken by Hico Products Ltd. 2. Appeal filed by Mayur Chemicals. 3. Locus standi of Mayur Chemicals to appeal to the Commissioner (Appeals). Issue 1: Denial of credit taken by Hico Products Ltd. The Assistant Commissioner denied the credit taken by Hico Products Ltd. of the duty shown to have been paid on an invoice issued by Mayur Chemicals, a registered dealer of the goods, on the basis that Hico Products Ltd. did not have the facility to receive, store, and dispatch the goods. Although Hico Products Ltd. did not appeal this order, an appeal was filed by Mayur Chemicals. The Commissioner (Appeals) allowed the appeal, leading to this appeal by the Commissioner. Issue 2: Appeal filed by Mayur Chemicals The departmental representative raised a ground not contained in the appeal, arguing that Mayur Chemicals lacked locus standi to appeal to the Commissioner (Appeals) as it was not legally aggrieved by the Assistant Commissioner's order. Citing the judgment of the Supreme Court in Northern Plastics Ltd. v. Hindustan Photo Films Mfg. Co. Ltd., the departmental representative contended that Mayur Chemicals could not establish legal aggrievement. Issue 3: Locus standi of Mayur Chemicals to appeal to the Commissioner (Appeals) The Supreme Court judgment in Northern Plastics Ltd. v. Hindustan Photo Films Mfg. Co. Ltd. was referenced to determine the concept of an "aggrieved person." The Court held that entities like the Union of India through Ministry of Industries and Hindustan Photo Films Mfg. Co. Ltd. were not considered aggrieved by a specific customs order. Applying the precedent, it was concluded that Mayur Chemicals, despite claiming financial loss due to Hico Products Ltd.'s refusal to pay for goods, did not have the legal standing to file an appeal before the Commissioner (Appeals). In conclusion, the appeal was allowed, the impugned order was set aside, and the order of the Assistant Commissioner denying the credit taken by Hico Products Ltd. was restored.
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