9911796707
TMI Blog2000 (11) TMI 145X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Excise Rules, 1944. 2.The case of the petitioner is that the petitioner - Tamil Nadu Khadi and Village Industries Board who have a workshop at Tirunelveli; that the petitioners are engaged in the manufacture of wooden and steel furniture, as well as other articles of iron and steel; that prior to 1-3-1986, the goods of the petitioners were classifiable under T.I. 68 CET and T.I. 40 (Articles of steel furniture); that the petitioners were not paying any duty since they were entitled to exemption under Notification 85/85, dated 17-3-1985 read with Notification 212/86, dated 25-3-1986; that on 19-8-1989, a show cause notice was issued by the Collector of Central Excise, Madurai - the first respondent demanding duty for the period fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6.Further the learned Counsel Mr. T. Ramesh relied on a decision in Commissioner of Income-Tax, Madras v. Mahalakshmi Textile Mills Ltd. reported in Volume 66 ITR 710 on the ground that the Appellate Authority when the materials are available on record even without pleading can go into the issue whether the benefit of the Notification No. 175/86, dated 1-8-1986 is available or not and for the very same purpose, he also relied on a decision in Madura Mills Company Limited v. Government of Madras and Another reported in Vol. XXV, S.T.C. 407. 7.On the other hand, the learned Counsel for the Department has contended that the petitioner is not vigilent and they have requested for filing an affidavit taken the stand only after the expiry of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... olume XXV Sales Tax Cases 407 thus : "If a Tribunal functioning under fiscal laws, while dealing with a contention raised before it, is of the view that it is not well-founded, yet it could grant relief if it is satisfied that the assessee's stand is otherwise justified on other grounds not raised before, if it is indeed duty bound to grant such a relief." 9.In view of the categoric pronouncement of the Supreme Court as well as the Division Bench of this Court. I am of the view that the Order passed by the Appellate Tribunal is totally unsustainable and it is liable to be set aside and as such it is set aside and the matter is remitted back to the authorities to consider the matter afresh on merits and pass orders within a period of fou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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