25 - Appeals

No. In the case of SRF Industrial Fabrics [1994 (5) TMI 106 - CEGAT, NEW DELHI], it was held that if classification done by the assessee is approved by the Asstt. Commissioner, the assessee cannot be said to be aggrieved and hence he can not file an appeal on an entirely new grounds.

In the case of Thermo Plast [1998 (7) TMI 245 - CEGAT, NEW DELHI], it was held that since Collector (Appeals) by the impugned order had entirely allowed the prayer of the Revenue, there could exist no grievance with his order, in order to maintain an appeal before the Tribunal against his order. We, therefore, reject the appeal as not maintainable.

However in the case of XEN, Central Workshop [2005 (2) TMI 142 - SUPREME COURT OF INDIA], it was held that If the appellant is aggrieved by any other issue which is not considered by the Tribunal in the impugned order, it is open to the appellant to, agitate the same, as and when the cause of action arises there for. 

 

Appeal on new grounds barred where party lacks aggrievement; omitted issues may be raised later upon arising. An appellant cannot maintain an appeal on entirely new grounds if the assessing or appellate authority has approved the assessee's classification or fully allowed the revenue's prayer, because there is no aggrievement; however, issues not considered by the tribunal may be agitated later when a cause of action arises.