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TMI Blog1995 (4) TMI 145X X X X Extracts X X X X X X X X Extracts X X X X ..... them is not exigible and they had mistakenly offered for assessment to excise duty classifying the impugned goods under Chapter 84 of the Schedule. The appellant in their application has submitted that the ground urged by them is a legal and jurisdictional issue, the same is to be permitted to them to raise it. Misc/1129/94 & 113/95-B1 2. These are counter and objections filed by the Collector of Central Excise, New Delhi to the above application of the appellant. By mistake, the Registry has numbered it. As it is not an application but only a counter to the application filed by the appellant for raising additional grounds and to file supporting evidence thereto, the contents are accepted as arguments and the miscellaneous applicatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 537 (SC) ii. Gramophone Co. of India Ltd. v. Union of India - [1994 (74) E.L.T. 490 (SC) iii. Abdul Gaffar v. Collector of Customs - [1993 (63) E.L.T. 465] iv. Prakash Pipes and Industries Ltd. v. Collector of Customs - [1993 (68) E.L.T. 779] v. Venku Reddi v. Pichi Reddi & Others - (AIR 1956 AP 250) vi. Smt. Ashalata Mitter v. Amiya Kumar Das - (AIR 1958 Cal. 71) 6. We have carefully considered the submissions made by both the sides and have perused the citations referred before us. The appellants at this belated stage raised the additional grounds questioning the exigibility of the impugned products and have also produced documents in support of their further plea that the items are not goods but woul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and informers, letters, report of hand-writing experts. The majority order held after examining at length the various rulings of Courts, that the department was making out a new case, which had not been alleged in show cause notice and hence the department should not be permitted to make out a new case on the basis of new documents. The citation is not relevant, as the Tribunal decided the case on the basis of appreciation of evidence on record and the nature of case made out by the department. It was not a case of additional legal grounds pertaining to exigibility of the goods. (iv) In Jain Exports (P) Ltd., the importer claimed the benefit of Notification No. 431/76. The issue also pertained to licencing under Imports and Exports (Contr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... citation cited by the Revenue is in fact supports the appellant's case and we take note of it. (vii) In Kiran Singh's case , the Hon'ble Supreme Court held in para 6 that : "It is a fundamental principle that a decree passed by a court without jurisdiction is a nullity, and that its invalidity could be set up whenever and wherever it is sought to be enforced or relied upon, even at the stage of examption and even in [collateral] proceedings. A defect of jurisdication, whether it is pecuniary or territorial, or whether it is in respect of the subject-matter of the action, strikes at the very authority of the court to pass any decree, and such a defect cannot be cured even by consent of parties." This citation is relevant to this ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l point for the first time in appeal before the Tribunal even though it had not been raised in any form either before the assessing authority or before the Commissioner of Income Tax (Appeals). We further hold that when once any such new or additional ground is raised before the Tribunal they are duty bound to entertain that ground and render a decision thereon either themselves or by remanding the matter if further investigation into facts is necessitated." (xii) In Cynamid India Ltd. v. CCE., 1984 (15) E.L.T. 186, the Tribunal allowed an application to raise an additional ground as it related to the [proper] classification of the product and further observed that if, with reference to that ground, further, enquiry was felt needed a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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