9911796707
TMI Blog1989 (3) TMI 213X X X X Extracts X X X X X X X X Extracts X X X X ..... tral Excise (Appeals), Bombay. The said Revision Application stands transferred to the Tribunal in terms of the provisions of Section 35-P of the Central Excises Salt Act, 1944 to be disposed of as an appeal. The learned Collector (Appeals) had disposed of 29 appeals vide Order-in-Appeal Nos. 1286/80 to 1314/80 by a consolidated order. Thereafter the appellants filed 28 more supplementary appeals and the same were presented in the Registry on 6th July, 1988 duly supported with application for condonation of delay. After hearing both the sides the delay in filing of the 28 supplementary appeals is condoned. 2. The matter had come up tor hearing earlier and was argued by Shri R.N. Bajoria, Sr. Advocate for some time and was part-heard and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... left to the revisional authority to examine the claim of the petitioner in that regard because that is the claim which the petitioner is agitating in the revision preferred by it. Since, however, cash discount was a single item and similarly equalised freight was also a single item, we have thought it fit to hear the Advocate on the same and expressed our opinion. The final order in respect of these two items will naturally be passed by the revisional and reviewing authorities." A simple perusal of the above para will show that the Hon ble High Court had left it to the Revisional Authority. Since the appellants do not press these appeals, we do not want to go into the merits of the same. The Tribunal has got the powers to grant necessary ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rst time before the Tribunal and it was contended that such question was not permissible for the first time in appeal, it was held that the Tribunal had jurisdiction to give such permission. 4. All the powers of the Appellate Tribunal are similar to an Appellate Court in the Code of Civil Procedure. It was so held by the Hon ble High Court of Bombay in the case of New India Life Assurance Co. Ltd. v. I.T. Commissioner, Bombay (AIR 1958 Bombay 143). The relevant extract of para 3 of the said judgment is reproduced below :- 3.......... Now what we have just said nothing more than really a summary of the provisions with regard to appeals and cross-objections contained in 0.41, of the Civil Procedure Code; and, as we shall presently point ..... X X X X Extracts X X X X X X X X Extracts X X X X
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