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TMI Blog1993 (10) TMI 181X X X X Extracts X X X X X X X X Extracts X X X X ..... Kalyanam, Member (J)]. Shri Venkataraman, the learned Counsel appearing for the appellant challenges the correctness of the order of the Collector of Central Excise, Madurai, dated 7-12-1989 denying the appellant the benefit of Notification 175/86 dated 1-3-1986 in respect of the appellants clearances for the period 1988-89. The learned Counsel submitted that in terms of the findings in pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (49) E.L.T. 371 in the case of C.K. Suresh Co. v. CCE (2) 1992 (62) E.L.T. 193 (Tribunal) = 1992 (43) ECR 590 in the case of Mahaganapathy Engineering Works v. CCE. It was further urged that even though this plea has not been specifically taken, this being a question of law can be argued without a specific plea. 2. Heard Shri J.P. Gregory, the learned SDR. 3. We have gone through the recor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch plea was never taken before the adjudicating authority at all and therefore the adjudicating authority had no occasion to go into the same much less consider the same. We further find that the appeal was filed before this Tribunal on 23-5-1991 together with the stay petition and the stay petition has been disposed of by the Tribunal by its order dated 22-6-1990 and no additional ground has been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ible for an appellate forum like this to investigate and analyse into the factual ramifications and scrutinise the evidence to find out whether the appellants would come within the mischief of the various notifications and the parameters thereunder in the absence of specific and detailed plea. Unless such plea is taken, it would not be possible for the Department to go into the question and give f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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