GOVIND SARAN AGARWAL Vs. COLLECTOR OF CENTRAL EXCISE

JUDGEMENT

(1.) BY the present application the applicant has made a prayer for permitting him to prefer this appeal since the adjudicating authority i.e. Collector of Central Excise, New Delhi in para 2 of this order has held that "This is a final order. There is no appeal against this Order."

(2.) THE matter was called. Nobody is present on behalf of the appellants. Shri. K.K. Jha, ld. SDR is present on behalf of the respondent. Shri Jha submitted that the appellants cannot be treated as an aggrieved person and as such he has no locus standi to file the appeal because he has not deposited the duty.

(3.) WE have heard Shri K.K. Jha, Id, SDR and gone through the records. The issue to be decided is whether the applicant can be treated as an aggrieved person in this matter, and if so, he has got right of appeal. The right of appeal is given by statute by Section 35B(a) of Central Excises and Salt Act, 1944. The same is reproduced below : -