TMI Blog1998 (3) TMI 217X X X X Extracts X X X X X X X X Extracts X X X X ..... ealt with the question of clubbing of clearances of the present appellants and that of two other firms, namely, Ananta Chemicals and Plastics Pvt. Ltd. and Aparajita Traders. He also stated that the appellants were raising the question of dutiability of the products for the first time before the Tribunal. Since the question went to the root of dispute he would seek leave to make submission on the said question. The ld. DR objected to the raising of the said issue since the question of excisability had not been raised before the lower authorities, it cannot be raised before the Tribunal at this stage as this would necessitate fresh enquiry and investigation into the matter. On a perusal of the SCN and the order-in-original we observe that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and Salt Act, 1944. Just because such a question was not raised at the stage of Order-in-Original, it cannot be contended that the Tribunal cannot entertain the same for the first time since the question of manufacture goes to the very root of the matter. We, therefore, reject the ld. DR s objections on the point and proceed to hear the submissions made by the ld. Counsel for the appellants on the question of manufacture of the product in question, namely, pigment paste. 4. It is contended on behalf of the appellants that pigment paste is nothing but a semi-fluid form of pigment powder and no process of manufacture is involved in making pigment paste. They have relied on a judgment of the Bombay High Court and the Tribunal to contend t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... question de novo and pass as appealable order in accordance with law after giving due opportunity to the parties for being heard. 6. The appeal is allowed by way of remand and disposed of in the above terms. 7. [Order per : S.K. Bhatnagar, Vice President]. - While I fully agree with my ld. colleague that question relating to manufacture or excisability of goods can always be raised for the reasons mentioned in para 3 [I will go one step further and say that Tribunal can allow even additional evidence to be taken on record on a sufficient cause being shown and in terms of Section 23 of the CEGAT (Procedure) Rules and thereafter remand the matter, if necessary]. However, the point is whether in the present case a new point is being really ..... X X X X Extracts X X X X X X X X Extracts X X X X
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