https://www.taxtmi.com/caselaws?id=167010 Section 35B of the Central Excises and Salt Act, 1944 was construed to limit appeals to a "person aggrieved" competent in law to challenge the order in question. An authority subordinate to the Central Board of Excise and Customs was held not to fall within that class when seeking to appeal against the Board's own order. The Board's internal sanction could not cure this lack of competence, because sanction cannot confer locus standi where the statute does not permit it. The Collector was therefore not entitled to maintain the appeal, and the preliminary objection succeeded. en-us Thu, 17 May 1984 00:00:00 +0530 Wed, 03 Dec 2014 13:13:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167010 Section 35B of the Central Excises and Salt Act, 1944 was construed to limit appeals to a "person aggrieved" competent in law to challenge the order in question. An authority subordinate to the Central Board of Excise and Customs was held not to fall within that class when seeking to appeal against the Board's own order. The Board's internal sanction could not cure this lack of competence, because sanction cannot confer locus standi where the statute does not permit it. The Collector was therefore not entitled to maintain the appeal, and the preliminary objection succeeded. Case-Laws Central Excise Thu, 17 May 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167010