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2018 (2) TMI 125 - AT - Central ExciseRectification of mistake - addition of grounds of appeal under Rule 10 of the CESTAT Procedure Rules, 1982 - Held that: - the additional grounds by the applicant is that Asst. Commissioner had no jurisdiction to file appeal before the Commissioner (Appeals) as the Order-in-Original was passed by the Additional Commissioner. This issue is purely a question of law based on Section 35E(2) of the CEA, 1944. It is a settled position that the question of law can be raised at any stage - the grounds involved being question of law, is allowed to be raised at this stage when the appeal is pending for disposal - application for rectification of mistake allowed.
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