https://www.taxtmi.com/caselaws?id=83754 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. en-us Wed, 12 Oct 1994 00:00:00 +0530 Sat, 16 Jul 2011 15:28:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83754 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. Case-Laws Central Excise Wed, 12 Oct 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83754