USHA B AGARWAL Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) Admit on the following question:

(2.) A few facts may be set out:

(3.) While the appellant was in the process of taking delivery of the material from O.N.G.C., summons was issued to the appellant in connection with some of the material sold by the O.N.G.C. On 30.3.2000 pursuant to summons dated 28.2.2000 the appellant requested the Additional Commissioner to release the material to enable them to take delivery of the goods. They also contended that no duty is payable, the appellant being S.S.I. Unit. A show cause notice was issued on O.N..G.C. On 23.5.2000. According to the department the decks sold were classifiable under Heading 89.08 of the Central Excise Tariff attracting duty @ 16% adv. After due adjudication process, the Additional Commissioner passed order confirming the duty on O.N.G.C., and also imposing penalty on them. O.N.G.C. filed an appeal before the Commissioner (Appeals). The appeal was rejected. On the appeal being rejected O.N.G.C., encashed the bank guarantee furnished by the appellant on the appellant becoming aware of the O.N.G.C. not challenging the order passed by the Commissioner (Appeals) filed an appeal along with the stay application before CEGAT. On 25.2.2004 the appeal was dismissed on the ground that the appellant had no locus standi to file an appeal before the tribunal. The appellant being aggrieved preferred writ Petition No. 563 of 2005 before this Court. The Petition came to be disposed of by order dated 15.4.2005 and the matter was remanded with directions as set out therein. On 24.7.2007 the appellant filed Misc. Application before the Appellate Tribunal seeking leave of the appellate tribunal to file an appeal., By an order dated 6.11.2007 the appellant tribunal was pleased to dismiss the appeal on the ground that the appellant herein not being 'person aggrieved' had no locus standi to file an appeal. The present appeal is against that order.