GEPACH INTERNATIONAL Vs. COMMISSIONER OF CENTRAL EXCISE.

JUDGEMENT

(1.) This appeal is filed challenging the order passed by the Tribunal , which has dismissed the appeal on the ground, that the Assessee no locus standi to prefer the appeal.

(2.) The Appellant is a partnership firm. It has a loan licence to manufacture P & P medicines. They used the facility of M/s. Karnataka Antibiotics and Pharmaceuticals Limited for the purpose of export. It is the case of the Appellant that it has manufactured under loan licence with KAPL and procured cefatrin 1 gm. injection for the purpose of export. Due to import licence, the goods could not be exported and had to be returned back to the factory of M/s. Karnataka Antibiotics and Pharmaceuticals Limited. The product's expiry date had elapsed and therefore, the Appellant sought for destruction of the said goods and for remission of duty on such goods lying at the factory. The Appellant preferred an application before the Deputy Commissioner of Central Excise, Bangalore 'E' Division for destruction of goods and also sought for remission of tax. The said request was rejected on the ground that remission under Rule 21 is not possible. An appeal was preferred before the Commissioner of Central Excise (Appeals) by the Karnataka Antibiotics and Pharmaceuticals Limited against the said order, which came to be rejected. Against the said order, an appeal came to be preferred before the Customs, Excise and Service Tax by the Appellant. The same was rejected with a finding that the Appellant is not a manufacturer and hence, the appeal is not maintainable. An application for rectification of mistakes was filed, which also came to be dismissed by the CESTAT. Aggrieved the said orders, the Appellant is before this Court.

(3.) This appeal was admitted on 3-7-2006 to consider the following substantial questions of law as under: