9911796707
TMI Blog2005 (7) TMI 719X X X X Extracts X X X X X X X X Extracts X X X X ..... nsideration by this Court : (a) Whether the Tribunal has committed jurisdictional error byproceeding with the appeal filed by the respondents since appeal of the petitioners was pending before the Tribunal arising from the same order in the facts and circumstances of the case? (b) Whether the Tribunal has committed jurisdictional error by taking into consideration new documents which were never part of the investigation or before the appellate authority being bill No.1/03 dated 15-1-1998 and other documents? (c) Whether the production of new documents are an after thought? 1.Whether the Tribunal committed jurisdictional error by giving finding about gold bars that they are not of foreign mark though no such defence was raised by an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it does not distinguish between either an assessee or the Commissioner. Therefore, the contention on behalf of the petitioner that they have preferred an appeal in light of provisions of Section 129D of the Act does not merit acceptance prima facie. However, it is not necessary for the Court to enter into any further discussion on this aspect of the matter. The only reason for referring to the date of issue of the order, namely 24th January 2003 is that the respondent assessee had preferred an appeal against that portion of the order by which the assessee was aggrieved, within the limitation prescribed under Section 129A, and even if the petitioner revenue has moved the Tribunal in terms of Section 129D of the act, by virtue of different pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the Tribunal is not in a position to reply to or dispute the allegation made directly against the Tribunal. Therefore, even this ground does not merit acceptance. 5.Approaching this issue from a slightly different angle, as to whether a particular document was forming part of the record of the original proceedings and whether additional evidence was admitted by the Tribunal or not, are questions of fact in regard to which evidence has to be led and appreciated. Such an exercise is not within the scope of these proceedings. 6.In so far as ground (d) is concerned, on a plain reading, it becomes apparent that it cannot constitute any jurisdictional error, as such. At best, the petitioner can urge the same to be a mistake apparent on rec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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