https://www.taxtmi.com/caselaws?id=83482 The appeal was dismissed by the Appellate Tribunal CEGAT, Madras, as the appellant lacked locus standi due to no duty or penalty being imposed on them in the impugned order. The Tribunal found that the appellant was not an aggrieved party eligible to file the appeal and stated that they could present their arguments in the pending penalty proceedings. The dismissal of the appeal was clarified not to prejudice the appellant, allowing for revival within three months if needed. en-us Wed, 16 Feb 1994 00:00:00 +0530 Wed, 13 Jul 2011 17:25:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83482 The appeal was dismissed by the Appellate Tribunal CEGAT, Madras, as the appellant lacked locus standi due to no duty or penalty being imposed on them in the impugned order. The Tribunal found that the appellant was not an aggrieved party eligible to file the appeal and stated that they could present their arguments in the pending penalty proceedings. The dismissal of the appeal was clarified not to prejudice the appellant, allowing for revival within three months if needed. Case-Laws Customs Wed, 16 Feb 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83482