TMI Blog2006 (5) TMI 284X X X X Extracts X X X X X X X X Extracts X X X X ..... Chacko, Member (J)]. When we passed the stay order, we had also proposed to hear the appeal today. The amount which was directed to be predeposited has been deposited and we have noted the compliance. But when the appeal was taken up for hearing, ld. Counsel for the appellants raised a new plea against the Order-in-Original. It is submitted that the Order-in-Original was passed by the Deputy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... raise a legal issue of this kind at this stage, even though, it was not raised before the lower authorities or in the memorandum of appeal filed with the Tribunal. Apparently, ld. Counsel is supported by the Apex Court s ruling. Accordingly, we allow the application for addition of new ground to the memorandum of appeal. This order shall be carried out within two weeks. Hearing in the appeal is ad ..... X X X X Extracts X X X X X X X X Extracts X X X X
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