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TMI Blog1988 (3) TMI 203X X X X Extracts X X X X X X X X Extracts X X X X ..... nts. [Order per : Harish Chander, Member (J)]. - The present applications arise out of the captioned appeals. The applicants have made a prayer for raising the additional grounds of appeal as ground of appeal No. 18. Shri A.K. Jain, the learned advocate has pleaded that the applicants could not raise this ground of appeal before the lower authorities and in the memo of appeal filed by the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection at a later stage. An objection as to jurisdiction goes to the root of the case". 2. Mrs. Nisha Chaturvedi, the learned Senior Departmental Representative who has appeared on behalf of the respondent very much objects to the admission of additional ground of appeal at this stage. She states that the applicants had raised this issue before the adjudicating authority and had also not incorpor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cts and circumstances of the case we hold that new grounds of appeal can always be taken before the commencement of the proceedings. Specially legal, grounds can always be taken at any stage. We very respectfully follow the judgment of the Hon'ble Supreme Court in the case of Commissioner of Sales Tax v. Sarjoo Prasad Ram Kumar reported in 1976 (37) S.T.C. 533. Hon'ble Andhra Pradesh High Court in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refore, the order-in-original No. 3-Addl./Collr./Cus./84, dated 29-9-198t passed by the Additional Collector of Central Excise, Kanpur under the Customs Act, 1962 is without any jurisdiction and therefore the order is a nullity and is liable to be quashed." Should be read as the last ground of appeal in the grounds of appeal set out by the applicants in form No. CA-3. Pronounced in the Open Cour ..... X X X X Extracts X X X X X X X X Extracts X X X X
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