TaxTMI 
TaxTMI 
2007 (11) TMI 53
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....als), the appellant was Oil and Natural Gas Ltd., Mumbai Regional business center, Mumbai who is the assessee and not the present appellant before us. Similarly, the earlier adjudication order i.e. order-in-original passed by the Additional Commissioner, Central Excise & Customs, Mumbai VII, was also with reference to the dispute between ONGC and the Department. Nowhere in the said two orders the present appellant is in the picture. 2. When the matter was agitated before this Tribunal earlier by the present appellant this Tribunal in its order reported in 2004 (169) E.L.T. 228 (Tri.- Delhi) had concluded that the present appellant had no locus standi to file the appeal under Section 35B of the Central Excise Act against the order passed ....
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....both the present appellant and the Revenue. 5. The learned Counsel for the present appellant relies heavily upon the language of Section 35B of Central Excise Act, according to which "any person" aggrieved by a decision of a Central Excise officer could file an appeal within the prescribed time period. According to him, the present appellant had every right to file the appeal under the Central Excise Act, 1944. 6. It was contended that the person aggrieved - even though not necessarily a party to the proceeding - can still file an appeal. In this context, the following judgments of the Apex Court were cited: 1. Jatan Kumar Golcha v. M/s. Golcha Properties Pvt. Ltd. 1970 (3) SCC 573. ("It would be a travesty of justice if a party is....
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.... prohibited by law in other case, claim refund of the duty paid by any other person. 9. The Learned Counsel for the present appellant also referred to the definition of the words and phrases such as, 'aggrieved', 'Aggrieved party' as defined under Black's Law Dictionary, Eighth Edition. For convenience sake these definitions are reproduced below: 'aggrieved' : (Of a person or entity) having legal rights that are adversely affected; having been harmed by an infringement of legal rights. 'aggrieved A party entitled to a remedy; esp., a party whose personal 'party', pecuniary, or property rights ....
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....emed to have passed on the full incidence of such duty to the buyer of such goods." 12. It was contended therefore, that the appellant who had bought the goods from the ONGC on whom duty was wrongly levied by the department stands affected and hence an "aggrieved person". 13. Having heard both the sides and after perusal of the documents and case law cited, we find that under the Central Excise Law, it is the manufacturer who is primarily responsible for payment of duty irrespective of the fact whether the incidence of duty stands passed on to its buyer or otherwise. Admittedly, the appellant is not an assessee in the eyes of Central Excise law and as a consequence, it has no rights nor obligations thereunder. The appellant is whingei....
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....on. 14. No problem can stand the assault of sustained thinking. Researching on the definition of the words 'aggrieved as defined in Black's Law Dictionary, it is clear that to be an aggrieved person, "legal rights" should have been adversely affected or it should have n harmed by an infringement of "legal rights". Evidently, the present appellant does not derive any "legal rights" as an aggrieved person under the Central Excise law to file an appeal against an order passed by the Revenue authorities demanding duty from its assessee which is ONGC. We are aware that under the indirect tax system, the tax incidence gets passed on, almost endlessly down the line as the transaction takes place in a succession till the goods finally reaches th....
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....n whom the duty incidence stand passed on) are legally recognized. In our opinion, the present appellant who has no legal rights nor any responsibilities either for payment of duty under the law or for claiming refund being not recognized as dramatis personae in the impugned order passed under the Central Excise law, cannot be a "legally aggrieved person". While arriving at this conclusion, we are aware of the subtle logic hidden in an earthy African saying: "One cannot look for the dung where the cow has not browsed." As the appellant is not a party to the proceedings and does not enjoy any legal rights here, he cannot claim himself to be an "aggrieved person". 15. Epizeuxis, such as saying "honey", "honey" does not descend sweetness in....