2004 (10) TMI 517

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..... er]. Heard Shri Dinesh Jha, Consultant for the appellant-company and Shri learned J.D.R. for the Revenue. 2.Shri Jha, learned Consultant for the appellant-company submits that it is now a settled issue of law that where substantial benefit available under the law, if denied or refused by any of the Customs Authorities by a letter, an appeal against the said Order is maintainable. He relies .....

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..... es. The Deputy Commissioner, Central Excise, Jamshedpur-I Division, has rejected the declaration in respect of Capital Goods - SOFTWARE-V of Chapter sub-heading No. 8524.40 vide his letter dated 3-3-2001 and 4-4-2001. Section 35 reads as follows :- SECTION 35. Appeals to [Commissioner (Appeals)]. - (1) Any person aggrieved by any decision or order passed under this Act by a Central Excise Offi .....

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..... the letter dated 4-4-2001, the Deputy Commissioner has directed the appellant-company to file appeal against that decision. Both the letters determine the right of the parties and the appellant-company has a statutory right to prefer appeal against this Order before the Commissioner (Appeals). The similar view was taken by the Tribunal in the decision reported in 1992 (59) E.L.T. 477 (T) in the ca .....

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