9911796707
TMI Blog1988 (6) TMI 155X X X X Extracts X X X X X X X X Extracts X X X X ..... GET. Under order dated 11.10.1983 the Assistant Collector granted approval without benefit of the said notification. On appeal the said order was set aside by the Collector (Appeals) under his order dated 17.9.1984 under which he extended benefit of exemption under the notification. The appeal by the Collector of Central Excise, Patna is against that order. 2. While making his submissions on behalf of the appellant Collector, Shri L.C. Chakraborty made a request that he should be granted time to take instructions from the Collector for advancing an argument that the subject goods would be printed cartons and for that reason be ineligible for the concession claimed. His submission was that under the proviso to the notification, benefit wo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... initions of a box. Again in paragraph 1.4 it is stated as follows : It is obvious from the facts available in records that the character, nomenclature in trade parlance and use, the product of the assessee is a box . In paragraph 3 at the end it is stated as follows : Hence the assessee cannot escape the liability simply by changing the nomenclature from card box to card board container. In paragraph 4 it is stated as follows : Since in shape, character and use it is a box, the product of the assessee is certainly a card board box falling under T.I. 17(4) of the erstwhile tariff entry. And when this is so, the benefit of exemption under Notification No. 66/82 dated 1.3.1982 and Notification No. 279/82 dated 22.11.1982 is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... abandon the grounds already set forth and put forward an entirely a new and inconsistent case in order to have the order-in-appeal set aside. I am of opinion that it would not be permissible to allow such a contention to be raised. 7. Shri Chakraborty submits that as this Tribunal is the final fact finding authority on a question of classification, or on a question of eligibility for exemption under a notification, this Tribunal ought not to be hamstrung by the nature of the proceedings before the lower authorities but it would be open to the Tribunal to look into the matter afresh and arrive at a proper conclusion since the decisions of this Tribunal will be binding on the lower authorities in other similar matters also. Dr. Ghose on th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stification for permitting the Department to adopt such a drastic change of front, virtually converting this appeal into a new appeal. 10. I am, therefore, of opinion that the permission sought for by the Departmental representative ought not to be granted and that the appeal by the Department should be dealt with only on the grounds set forth in the appeal as it now stands. 11. [Per: P.C. Jain]. -I have carefully perused the order proposed by my learned brother Shri V.T. Raghavachari, Member (J). On the preliminary submission of learned JDR for seeking instructions from the appellant-Collector (Collector of Central Excise, Patna) to adduce an additional ground in the memo of appeal, the ground being that the product manufactured by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rmission to get in touch with the appellant-Collector whether the new ground of appeal which he had in mind and as set out above, is appropriate to be raised or not. In my view in the interest of justice and for proper determination of the question that falls for consideration before the Bench whether the Notification 66/82, dated 1.3.1982 is applicable to the goods manufactured by the respondent firm herein, the learned JDR should be given the permission he has sought. After he has sought the necessary permission from the appellant-Collector he would no doubt make a proper application with adequate reasons as to why he should be allowed to raise the additional ground in the memo of appeal. Accordingly, I allow the JDR to seek the permiss ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
