https://www.taxtmi.com/caselaws?id=167134 The Tribunal ruled that the Collector lacked standing to appeal against the Central Board of Excise's decision due to statutory limitations under Section 35B of the Central Excises and Salt Act, 1944. The interpretation of the term "aggrieved person" was crucial, with the Tribunal upholding the respondents' objection on the appeal's maintainability. Consequently, the appeal was dismissed based on the Collector's lack of locus standi, highlighting the restricted appeal rights outlined in the statutory framework. en-us Thu, 06 Sep 1984 00:00:00 +0530 Sat, 06 Dec 2014 18:12:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167134 The Tribunal ruled that the Collector lacked standing to appeal against the Central Board of Excise's decision due to statutory limitations under Section 35B of the Central Excises and Salt Act, 1944. The interpretation of the term "aggrieved person" was crucial, with the Tribunal upholding the respondents' objection on the appeal's maintainability. Consequently, the appeal was dismissed based on the Collector's lack of locus standi, highlighting the restricted appeal rights outlined in the statutory framework. Case-Laws Central Excise Thu, 06 Sep 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167134