2002 (12) TMI 255

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....D. Negi, SDR, for the Respondent. [Order per : Justice K.K. Usha, President].  Doubting the correctness of decision of this Tribunal in CC v. Mansingka Brothers - 1988 (38) E.L.T. 105 (Tri.) the question regarding maintainability of this appeal at the instance of the assessee has been referred for consideration by the Larger Bench. 2. Challenge in this appeal at the instance of ....

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.... application, issue regarding availability of provisions of Rule 173H would come up for consideration on future occasions also. The Bench also observed that on the basis of the decision of this Tribunal in CC v. Mansingka Brothers the appeal should be taken as maintainable. It was a case where Revenue filed an appeal against an order passed by the Commissioner (Appeals) wherein the appellate autho....

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....whether the Collector is 'an aggrieved person' to maintain an appeal and also observing that there is substantial case law bringing out the meaning of the phrase 'an aggrieved person', the referring Bench has not expressed any view as to whether under the given circumstances the appellant can or cannot be treated as an aggrieved person. Ultimately the reference is made in the following manner :- ....