2000 (5) TMI 258

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....rthasarthy, learned Advocate submitted that the appellants had purchased centrifuge machine from M/s. Penwalt India Ltd. for the purpose of pollution control on payment of central excise duty @ 15.75%; that in terms of Notification No. 78/90 duty payable was only 5% as it was intended for use in pollution control plant; that the Assistant Collector rejected the refund claim filed by M/s. Penwalt India Ltd., under adjudication order dated 14-7-1992, as the condition of possessing of a certificate from a specified officer to the effect that the goods were intended for pollution control purpose was not satisfied. The certificate was produced much after clearance of the goods. The learned Advocate further submitted that M/s. Penwalt India Ltd. ....

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....ourt in the case of Northern Plastics Ltd. v. Hindustan Photofilms Mfg. Co. Ltd., 1997 (91) E.L.T. 502 (SC) wherein it was held that phrase 'person aggrieved' is wider than the phrase 'party aggrieved' and a third party may be treated to be legally aggrieved, if he is able to show that he has a direct interest in the goods involved in the adjudication. He also referred to the decision in the case of Tamil Nadu Newsprint and Paper Ltd. v. U.O.I., 1993 (66) E.L.T. 562 (Madras), wherein it was held that petitioner who is ultimately to bear the burden of duty has right to challenge the order in the writ petition. Learned Advocate submitted that applying the ratio of these two decisions the appellants have locus standi and are the person aggriev....

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....' in Section 71 of the Bankruptcy Act of 1869 meant "Not really a person who is disappointed of a benefit which he might have received, if some other order had been made. A 'person aggrieved' must be a man who had suffered a legal grievance, a man against whom a decision has been pronounced which had wrongfully deprived him of something; or wrongfully refused him of something, or wrongfully affected his title to something." As per Corpus Juris Secundum, Vol. IV, "Broadly speaking a party or a person is aggrieved by a decision when, only when, it operates directly and injuriously upon his personal pecuniary or proprietory rights. Hon'ble Supreme Court in Adi Pherozshah Gandhi v. H.M. Seervai, Advocate General of Maharashtra, 1970 (2) SCC 484....