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2018 (9) TMI 977 - HC - VAT and Sales TaxScope of SCN - Appeal was rejected on a completely fresh ground - Whether Hon’ble Tribunal was justified in law to reject the appeal on a completely fresh ground neither arising out of the order appealed against nor raised by the revisionist in ground of appeal filed against the impugned order nor argued during the pleadings by the revisionist or the respondent? - Held that:- Even from a reading of the response filed before this Court in the revision in question there is no such assertion that this plea was ever raised before the Tribunal. It being so this Court is of the view that the Tribunal should not have decided the question as aforesaid without it having been raised, argued or discussed during the course of hearing and without it having put the parties to notice on it - decided in favor of revisionist. Whether the Hon’ble Tribunal was justified in law to hold that the Mild Steel Welding Electrodes and Cast Iron Welding Electrodes may be different goods but are not the goods of a different nature as both are welding electrodes when the raw material used, manufacturing process, chemical composition, machines required for manufacturing, end use of both types of electrodes and common parlance meaning of both types of electrodes is completely different? - Held that:- The relevant aspects of the matter as pointed out by Sri Mishra are based on the grounds taken in appeal before the Tribunal, but have not been considered by the Tribunal appropriately. The Court finds that though the extract of the government order dated 27.9.2002 has been quoted at internal page 7 of the impugned judgment of the Tribunal dated 26.3.2003 the quotation is not complete and there is no discussion as to why the said government order would not help the revisionist herein who was the appellant before the Tribunal - While it is true that the tribunal is the last fact finding authority, it did not consider the matter in correct perspective leaving out relevant parameters as also the grounds raised by the appellant before it therefore it erred while recording it's findings on this question which have to be set aside for reconsideration by it - matter on remand. The matter is remanded back to the Tribunal for re-consideration - appeal allowed in part and part matter on remand.
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