Who can File appeal
AS per Section 35 of the Central Excise Act, "Any person aggrieved by any decision or order passed under this Act by a Central Excise Officer, lower in rank than a Commissioner of Central Excise, may appeal to the Commissioner of Central Excise (Appeals) …"
Similarly as per Section 35B, any person aggrieved by an order of the Commissioner or Commissioner (Appeals) may appeal to the Tribunal.
So, only an aggrieved person can file an appeal before the Commissioner(Appeals) or Tribunal.
Now, who is this aggrieved person?
Suppose a buyer feels that no excise duty is payable, but the manufacturer does not file an appeal to the Tribunal. In such a situation can the buyer file an appeal before the Tribunal as a person aggrieved, though he was not a party to the adjudication proceedings?
Yes.
The Bombay High Court in the case of UshaAgarwal - , held that the buyer is an aggrieved person and can file the appeal.