2006 (5) TMI 284 - AT - Customs

Summary

Issues: Jurisdiction of the authority passing the Order-in-Original

In the judgment delivered by the Appellate Tribunal CESTAT, Chennai, the issue at hand was the jurisdiction of the authority passing the Order-in-Original. The appellant raised a new plea against the Order-in-Original, contending that it should have been passed by the Assistant Commissioner or Deputy Commissioner of Central Excise as per Rule 8 of the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996. The appellant sought to add this plea as a new ground to the memorandum of appeal, citing the Supreme Court's judgment in National Thermal Power Co. Ltd. v. Commissioner of Income tax [1998 (99) E.L.T. 200 (S.C.)].

The Tribunal considered the appellant's submission and the Supreme Court's ruling, finding that it is permissible for the appellant to raise a legal issue of this nature at this stage, even if it was not raised before the lower authorities or in the original memorandum of appeal. The Tribunal acknowledged that the appellant is supported by the Apex Court's decision and allowed the application for the addition of the new ground to the memorandum of appeal. The Tribunal directed that this order must be implemented within two weeks, and the hearing in the appeal was adjourned to a later date, specifically to 20th June, 2006. The decision was made by the Tribunal members P.G. Chacko and P. Karthikeyan, with the order being dictated and pronounced in open court.

This judgment highlights the importance of jurisdictional issues in administrative decisions, emphasizing the right of parties to raise legal challenges even at later stages of the proceedings. The Tribunal's decision to allow the addition of a new ground to the appeal demonstrates a commitment to ensuring that all relevant legal arguments are considered, even if not initially presented. The reference to the Supreme Court's ruling adds weight to the appellant's position, showcasing the significance of precedent in legal interpretations and applications.