Introduction on Appeals :
In taxation laws, litigation is inevitable as the taxpayer interprets the provisions to his benefits and the revenue interprets to its benefit. Appeal is a remedy available to the aggrieved by the decision or order passed by the authority, wherein the higher authority decides about the correctness of the said decision or order. It is important to understand that if appeal is not preferred, the order passed even if it were incorrect / questionable would become final.
The provisions for appeal are contained in Chapter VI A of the Central Excise Act , 1944 and Central Excise (Appeals) Rules, 2001 (hereinafter be referred to as ‘Appeal Rules‘).
Some of the terms used in appellate procedures are summarized below:
1. Aggrieved: ‘substantial grievance, a denial of some personal, pecuniary or property right, or imposition upon a party of a burden or obligation.‘
2. Aggrieved Person: ‘one whose legal right is invaded by an act complained of or whose pecuniary interest is directly and adversely affected by a decree or judgment.‘
3. Appeal: ‘resort to a superior court to review the decision of an inferior (i.e. trial) court or administrative agency.‘
4. Appellant: ‘the party who takes an appeal from one court or jurisdiction to another.‘
5. Appellate Court: ‘the court which is having jurisdiction of appeal and review.‘
6. Fact: ‘reality of events or things the actual occurrence or existence of which is to be determined by evidence.‘
7. Order: ‘direction of court or judge made or entered in writing, and not included in a judgment, which determines some point or directs some steps in the proceedings.‘
8. Question of law: ‘question concerning legal effect to be given to an undisputed set of facts. An issue which involves the application or interpretation of law and hence within the province of the judge and not the jury‘.
9. Respondent: ‘the party who contends against an appeal or the party against whom the appeal is taken, i.e., the appellant.‘
These provisions provide for appeals to Commissioner (Appeals), Appellate Tribunal, procedure orders of Appellate Tribunal, powers of revisions of Board, revision by Central Government, appeal to High Court, appeal to the Supreme Court, transfer of certain pending proceedings and transitional provisions.
“The right to appeal is neither an absolute right nor an ingredient of natural justice the principles of which must be followed in all judicial and quasi judicial adjudications. The right to appeal is a statutory right and it can be circumscribed by the conditions in the grant.”
[Vijay Prakash D. Mehta v. Collector of Customs 1989 (39) E.L.T. 178 (S.C.)]