1991 (4) TMI 227 - AT - Central Excise

Summary

Issues:
- Whether the demand is time-barred under Section 11-A of the Act?

Analysis:
The case involved a miscellaneous application where the applicants sought to raise an additional ground of appeal regarding the time bar prescribed under Section 11-A of the Act. The applicants argued that the demand for duty, covering the period from 1-1-1987 to 5-11-1988, was beyond the permissible time limit of six months as per Section 11-A. The advocate for the applicants contended that the additional ground of appeal was of a legal nature and could be raised at any stage, citing a Supreme Court judgment that allowed pure questions of law to be entertained at the appellate stage even if not raised earlier. The learned JDR for the respondent did not object to the raising of the additional ground, leaving it to the discretion of the Bench.

The Tribunal considered the arguments presented by both sides and examined the legal nature of the proposed ground of appeal. Referring to a judgment by the Hon'ble Andhra Pradesh High Court, the Tribunal noted that an appellant can introduce additional grounds of appeal before the Tribunal based on existing record material. The Tribunal highlighted a relevant extract from the judgment to support the allowance of new claims if sufficient material is available on record. Additionally, the Tribunal referenced a recent Supreme Court judgment that emphasized the acceptance of pure questions of law, even if not raised earlier, further supporting the permissibility of raising the additional ground of appeal. Consequently, the Tribunal concluded that the case warranted permission for the insertion of the additional ground of appeal related to the time bar issue under Section 11-A of the Act.

In the final decision, the Tribunal allowed the miscellaneous application, granting permission for the applicants to raise the additional ground of appeal concerning the time-bar issue under Section 11-A of the Act. The Tribunal's ruling was based on the legal principles discussed, including precedents allowing the introduction of new claims at the appellate stage and the acceptance of pure questions of law, ultimately leading to the favorable outcome for the applicants in this matter.