https://www.taxtmi.com/caselaws?id=85072 The Appellate Tribunal CEGAT, CALCUTTA ruled on the maintainability of an appeal filed by the appellants under the Central Excises and Salt Act, 1944. The Tribunal held that the appellants, as consignors, were not "aggrieved persons" and lacked standing to appeal the denial of MODVAT Credit to the consignee. Citing precedent, the Tribunal emphasized that only manufacturers could be considered aggrieved persons under the Act. Consequently, the appeal was rejected due to the appellants' lack of standing as aggrieved persons, aligning with legal principles and prior case law. en-us Mon, 27 Feb 1995 00:00:00 +0530 Tue, 02 Aug 2011 16:07:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85072 The Appellate Tribunal CEGAT, CALCUTTA ruled on the maintainability of an appeal filed by the appellants under the Central Excises and Salt Act, 1944. The Tribunal held that the appellants, as consignors, were not "aggrieved persons" and lacked standing to appeal the denial of MODVAT Credit to the consignee. Citing precedent, the Tribunal emphasized that only manufacturers could be considered aggrieved persons under the Act. Consequently, the appeal was rejected due to the appellants' lack of standing as aggrieved persons, aligning with legal principles and prior case law. Case-Laws Central Excise Mon, 27 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85072