MATHURABAI RAMBHAU NARKHEDE Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) Having heard both sides and perusing the orders under Appeal, we are of the opinion that substantial questions of law arise from the impugned orders. The instant appeals are admitted on the following two substantial questions of law.:

(2.) With the consent of both the sides we take up the appeals for final disposal forthwith. The respondents waive service.

(3.) The only contention raised before us by Mr.Rafiq Dada, learned senior counsel appearing in support of these appeals, is that the Tribunal has dismissed the Appeal of the assessee on flimsy and technical grounds. It should have been aware of the definition of the term 'assessee' which is an inclusive one and that term includes a entity or person who is liable to pay the tax. It is, therefore, not necessary that a particular legal entity alone should maintain an appeal in the event a tax burden is imposed. It is also permissible for a person who actually bears that burden to challenge the imposition, levy assessment and collection of tax. This elementary and basic principle has been completely brushed aside or the N.S. Kamble Tribunal was not aware of the same.