Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2014 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (7) TMI 104 - CESTAT NEW DELHIRectification of mistake - Benefit of Notification No. 2/95-C.E. - Penalty under Rule 173Q of Central Excise Rules, 1944 - Held that:- Perusal of the appellate order throws light that the appellant did not argue on cum-duty price in the course of appeal hearing. Further, the Tribunal held that benefit under Notification No. 8/96 is deniable. Remand was made clearly directing to consider eligibility to Notification No. 2/95 and quantify duty as well as penalty - It may be stated that what that is not pleaded in the course of appeal hearing is not required to be dealt by the Tribunal because Tribunal cannot discover a case not argued. Merely taking ground in the grounds of appeal without arguing thereon during hearing of appeal, the appellant loses right to ask for a finding by the Tribunal - Tribunal having no power to review its own order, becoming functus officio after passing the appeal order - Decided against assessee.
|