Statutory right of appeal survives a finality clause where the statute confers Tribunal jurisdiction on an aggrieved person.

The right of appeal under Section 35B(a) of the Central Excises & Salt Act, 1944 is a substantive statutory remedy available to a person affected by a Collector's adjudication. An order described as final or not appealable does not defeat that remedy where the statute itself confers appellate jurisdiction. On that basis, the affected applicant was treated as an aggrieved person entitled to challenge the Collector's order before the Tribunal, and the appeal was maintainable.

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Issues: Whether the applicant was an aggrieved person entitled to prefer an appeal against the Collector's order and whether such appeal was maintainable before the Tribunal.

Analysis: The right of appeal under Section 35B(a) of the Central Excises & Salt Act, 1944 is a substantive statutory right. Where the Collector, acting as adjudicating authority, passes a decision or order, the affected person is entitled to challenge it before the Tribunal. The fact that the order states that it is final and not appealable does not exclude the statutory remedy when the statute itself confers the right of appeal.

Conclusion: The applicant was held to be an aggrieved person and the appeal was maintainable.

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