1988 (6) TMI 155 - AT - Central Excise

Summary

Issues:
1. Interpretation of exemption notification for corrugated cardboard cases.
2. Dispute over classification of product as a box or a carton.
3. Permission to add new grounds in appeal.

Analysis:
1. The case involved a dispute regarding the classification of corrugated 5 ply printed cardboard cases manufactured by M/s. United Paper Products under a specific exemption notification. The Assistant Collector initially approved the benefit without the notification, which was later extended by the Collector (Appeals), leading to an appeal by the Collector of Central Excise, Patna against this decision.

2. The main contention revolved around whether the product should be classified as a printed box or a printed carton, as the exemption under the notification did not apply to printed boxes or cartons. The appellant Collector sought to argue that the product should be considered a printed carton, which was not previously raised in the appeal. However, the Tribunal noted that the Department consistently argued that the product was a box, not a carton. Permitting a new argument at this stage would introduce an entirely new and inconsistent case.

3. The Tribunal deliberated on the request to add new grounds in the appeal. While one Member disagreed, stating that the Tribunal had the authority to allow additional grounds if they were purely legal submissions, another Member emphasized the need for proper determination of the issue. Ultimately, the Tribunal allowed the Junior Departmental Representative (JDR) to seek permission from the appellant-Collector to add the new ground in the memo of appeal, ensuring adequate reasons were provided for the request.

In conclusion, the Tribunal emphasized the importance of maintaining consistency in arguments presented throughout the proceedings and highlighted the need for proper justification when seeking to introduce new grounds in an appeal. The decision to allow the JDR to seek permission for adding a new ground aimed at ensuring a fair and just determination of the classification issue under the exemption notification.