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TMI Blog1990 (7) TMI 204X X X X Extracts X X X X X X X X Extracts X X X X ..... h Chander, Member (J)]. M/s. Diamond Cements Ltd., a Unit of Mysore Cements Ltd. Birlapur, P.O. Narsingarh, Damoh (M.P.) have filed an appeal being aggrieved from the order passed by the Additional Collector of Customs, Bombay. Shri Kamal Parshurampuria, the learned Senior Advocate had appeared on behalf of the applicant and Shri M.S. Arora, the learned JDR for the respondent. 2. At the ou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ime before the Tribunal on the basis of the material already available on record. 3. Shri M.S. Arora, the learned JDR who has appeared on behalf of the respondent, opposes the permission for the raising of the additional ground of appeal at this stage, as Shri Arora stated that the impugned order does not touch the classification issue at all. 4. Shri Kamal Parshurampuria, the learned Senior A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 503 of the Customs Tariff and under Heading 8483.10 and not under Heading 8483.30. Hon ble Andhra Pradesh High Court in the case of Commissioner of Income Tax, A.P. v. Gangappa Cables Ltd. reported in 116 ITR 778 had held that fresh plea can be taken before the Tribunal for the first time on the basis of the material already available on record. Relevant extract from the said judgment is reproduce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by balance sheet and profit and loss account and other statements were filed by the assessee before the ITO and practically all the details for allowing a claim under S.80J(1) of the Act were on record and hence it was open to the Tribunal to allow such a claim. On a reference: Held, that the Tribunal was correct in allowing the claim of the assessee as there was material on record for allowin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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