2004 (10) TMI 517

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....]. - Heard Shri Dinesh Jha, Consultant for the appellant-company and Shri learned J.D.R. for the Revenue. 2.Shri Jha, learned Consultant for the appellant-company submits that it is now a settled issue of law that where substantial benefit available under the law, if denied or refused by any of the Customs Authorities by a letter, an appeal against the said Order is maintainable. He relies upon....

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.... Deputy Commissioner, Central Excise, Jamshedpur-I Division, has rejected the declaration in respect of Capital Goods - 'SOFTWARE-V of Chapter sub-heading No. 8524.40 vide his letter dated 3-3-2001 and 4-4-2001. Section 35 reads as follows :- "SECTION 35. Appeals to [Commissioner (Appeals)]. - (1) Any person aggrieved by any decision or order passed under this Act by a Central Excise Officer, low....