Tribunal cannot decide on an unpleaded ground without giving the other side a fair opportunity to respond.

The Tribunal cannot decide an appeal on a ground not set out in the memorandum of appeal unless the opposite party had a sufficient opportunity to meet that ground. Rule 10 of the Customs, Excise and Gold (Control) Appellate Tribunal (Procedure) Rules, 1982, read with its proviso, bars reliance on an unpleaded point where fairness requires prior notice and opportunity of reply. Because the Tribunal proceeded on an issue neither raised in the appeal nor properly put to the other side, the order was held invalid and was set aside, with the matter remitted for fresh disposal in accordance with law.

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Issues: Whether the Appellate Tribunal could rest its decision on a ground not set out in the memorandum of appeal without giving the other side a sufficient opportunity to meet that ground.

Analysis: Rule 10 of the Customs, Excise and Gold (Control) Appellate Tribunal (Procedure) Rules, 1982, read with its proviso, prohibits the Tribunal from deciding an appeal on a ground not contained in the memorandum of appeal unless the opposite party had a sufficient opportunity of meeting it. Since the Tribunal proceeded on a point neither raised before it nor included in the grounds of appeal, the order could not stand.

Conclusion: The impugned order of the Tribunal was invalid and had to be set aside.

Final Conclusion: The matter was sent back to the Tribunal for fresh disposal in accordance with law.

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