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1992 (3) TMI 171 - AT - Central ExciseExtract: .......tioning the jurisdiction of the authorities and hence, they can be raised for the first time before the Tribunal. The merit of the said ground can be looked into at the time of final hearing. At this stage, the additional grounds sought to be raised being legal in nature, are permissible to be raised and therefore, the Misc. application is allowed.
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