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April 2011

(2011) 21 STR 324 (Kar.) – CCEx., Belgaum vs. Fluid Dynamics Pvt. Ltd.

By Puloma Dalal, Jayesh Gogri, Chartered Accountants
Reading Time 1 mins
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The Department does not have powers to file appeal on its own u/s. 35 of Central Excise – Department cannot be considered “aggrieved person”.

Facts:
The revenue filed appeal under section 35G of the Central Excise Act for demanding interest on differential liability on issuance of supplementary invoices. It had filed appeal to the Appellate Tribunal under section 35 of Central Excise Act, 1944.

Held:
The Department does not have power to prefer an appeal on its own u/s.35 of Central Excise Act since Department cannot be considered as an “aggrieved person”. Therefore, the appeal without being discussed was dismissed.

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