https://www.taxtmi.com/caselaws?id=73597 The Appellate Tribunal allowed the applicants to raise an additional ground of appeal, labeled as ground of appeal No. 18, challenging the jurisdiction of the Additional Collector of Central Excise. The Tribunal emphasized that new legal grounds, especially those related to jurisdiction, can be introduced at any stage if supported by sufficient material. The decision aimed to ensure a fair hearing and address fundamental legal issues, following established legal principles and precedents. en-us Wed, 16 Mar 1988 00:00:00 +0530 Thu, 02 Jun 2011 12:10:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73597 The Appellate Tribunal allowed the applicants to raise an additional ground of appeal, labeled as ground of appeal No. 18, challenging the jurisdiction of the Additional Collector of Central Excise. The Tribunal emphasized that new legal grounds, especially those related to jurisdiction, can be introduced at any stage if supported by sufficient material. The decision aimed to ensure a fair hearing and address fundamental legal issues, following established legal principles and precedents. Case-Laws Central Excise Wed, 16 Mar 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73597