https://www.taxtmi.com/caselaws?id=52157 The expression "person aggrieved" under Section 35 of the Central Excise Act, 1944 requires a legal injury or wrongful deprivation of a legal right, not merely a commercial loss. Where the adjudication concerned only the buyer's entitlement to Modvat credit, suppliers who were neither subjected to duty demand nor penalty could not claim that the order determined any legal right of theirs. A stoppage of payment to the suppliers after denial of credit to the buyer was held to be only a commercial consequence and not a sufficient legal grievance. They therefore lacked locus to maintain the appeal. en-us Mon, 21 Jul 2003 00:00:00 +0530 Fri, 01 Oct 2010 16:33:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52157 The expression "person aggrieved" under Section 35 of the Central Excise Act, 1944 requires a legal injury or wrongful deprivation of a legal right, not merely a commercial loss. Where the adjudication concerned only the buyer's entitlement to Modvat credit, suppliers who were neither subjected to duty demand nor penalty could not claim that the order determined any legal right of theirs. A stoppage of payment to the suppliers after denial of credit to the buyer was held to be only a commercial consequence and not a sufficient legal grievance. They therefore lacked locus to maintain the appeal. Case-Laws Central Excise Mon, 21 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52157