TMI Blog2018 (11) TMI 78X X X X Extracts X X X X X X X X Extracts X X X X ..... entral Excise (Appeals) Rules, 2001. There is no restriction under law for raising the additional issue / grounds in the appeal, if the same has a bearing on the taxability of the assessee - The impugned order is not sustainable in law and the same is set aside and the case is remanded back to the original authority to pass de novo order - appeal allowed by way of remand. - E/21534/2018-SM, E/21535/2018-SM, E/21536/2018-SM - Final Order No. 21675-21677 / 2018 - Dated:- 26-10-2018 - MR. S.S GARG, JUDICIAL MEMBER Shri Kuriyan Thomas, Advocate - For the Appellant Shri Pakshirajan, Asst. Commissioner(AR) - For the Respondent ORDER Per : S.S GARG The appellant has filed these three appeals against the common impugne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the impugned order is not sustainable in law as the same has been passed without considering the facts and the law. He further submitted that the impugned order is contrary to the binding judicial precedent. He further submitted that before the Commissioner(Appeals), the appellant raised the ground of applicability of provisions of Rule 6 of the CCR in the case of the appellant and the error in the quantum of ineligible credit fixed by the original authority. But the Commissioner(Appeals) has not considered all the grounds raised in the appeals filed by the appellant. Learned counsel further submitted that the Commissioner(Appeals) is bound to consider all the grounds raised in the appeals. one of the grounds of the appellant before the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd also wrongly appreciating the Central Excise (Appeals) Rules, 2001 which are not applicable in the present case because the issue raised by the appellant was an additional issue of computational mistake with reference to the books of accounts and audited balance sheet which were the basis of the show-cause notices and further he submitted that there is no restriction as regards raising of additional issues / grounds in the appeal which has a bearing on the taxability of the assessee. In support of this submission, he relied upon the following decisions:- i. Metchem Metal Industries Vs. CCE [2005(191) ELT 392 (Tri. Kol.)] ii. Tata Iron Steel Co. Ltd. Vs. UOI [2004(164) ELT 372 (SC)] iii. National Thermal Power Co. Ltd. Vs. CIT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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