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    <title>2004 (2) TMI 177 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal held that the appellant, a trading entity, lacked the necessary locus standi to challenge the order of the Commissioner (Appeals) under Section 35B of the Central Excise Act. The appellant, as a third party to the adjudication proceedings, did not demonstrate a direct legal interest in the goods under adjudication, as required by precedents like Northern Plastics. The appeal was dismissed based on the appellant&#039;s failure to meet the criteria for standing, in accordance with established case law principles and statutory provisions governing excise appellate remedies.</description>
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    <pubDate>Wed, 25 Feb 2004 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=52814</link>
      <description>The Tribunal held that the appellant, a trading entity, lacked the necessary locus standi to challenge the order of the Commissioner (Appeals) under Section 35B of the Central Excise Act. The appellant, as a third party to the adjudication proceedings, did not demonstrate a direct legal interest in the goods under adjudication, as required by precedents like Northern Plastics. The appeal was dismissed based on the appellant&#039;s failure to meet the criteria for standing, in accordance with established case law principles and statutory provisions governing excise appellate remedies.</description>
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