1994 (10) TMI 166

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..... Harish Chander, President]. By the present application the applicant has made a prayer for permitting him to prefer this appeal since the adjudicating authority i.e. Collector of Central Excise, New Delhi in para 2 of this order has held that This is a final order. There is no appeal against this Order. 2. The matter was called. Nobody is present on behalf of the appellants. Shri. K.K.Jh .....

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..... s an adjudicating authority." A perusal of the said Section shows that where a decision or order passed by the Collector of Central Excise as adjudicating authority an appeal lies to the Tribunal. The right of appeal is a substantive right and not merely a matter of procedure and this right vested in the party when the proceedings are first initiated and even before a decision given in the matte .....

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..... refund by a procedure, and accordingly the procedure acquire a right to file an appeal if not satisfied with the order passed by the adjudicating authority and as such he has to be treated as an aggrieved person. Shri K.K. Jha, ld. SDR has cited a decision in the case of Atlas Exporters Another v. K.V. Irniraya, ACCIE, reported in 1989 (40) E.L.T 3 (Bom.). This judgment as well as Mahindra Ma .....

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