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2016 (10) TMI 149 - BOMBAY HIGH COURT

2016 (10) TMI 149 - BOMBAY HIGH COURT - 2016 (341) E.L.T. A216 (Bom.) - Admissibility of appeal - substantial question of law - Held that: - similar appeals admitted by a Division Bench of the court as held in the case of J.M. Baxi & Co. & Another [-]. The appeal admitted on the same substantial question of law - Appeal admitted. - CUSTOMS APPEAL NO.80 OF 2015 - Dated:- 19-9-2016 - S. C. Dharmadhikari And B. P. Colabawalla, JJ. Mr. Pradeep S. Jetly for the Appellant. None for the Respondents. OR .....

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t raised in the Memo of Appeal, nor before the lower authority, without giving the department adequate opportunity to deal with the same? (B) Whether even though the CESTAT has powers under section 129B of the Customs Act, 1962 and/or Rule 10 CESTAT (Procedure) Rules, 1982 to suo moto decide an Appeal on an entirely new set of grounds not even pleaded by the Noticee before the Commissioner nor in the Appeal before it with particular reference to 'jurisdiction to issue Notice' but the sam .....

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