https://www.taxtmi.com/caselaws?id=80471 The Tribunal upheld the Collector (Appeals) decision granting proforma credit for duty paid on wrapping paper used in manufacturing other paper types, based on the ancillary role of wrapping paper in the production process. It determined that the Collector (Appeals) had the authority to consider an additional ground not raised before the original authority, as existing records supported the claim under Rule 56A without requiring further investigation. The Tribunal concluded that the Collector (Appeals) had jurisdiction to adjudicate on the additional ground, distinguishing previous case law based on the absence of new facts necessitating inquiry. en-us Mon, 11 Dec 1989 00:00:00 +0530 Fri, 17 Jun 2011 11:45:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80471 The Tribunal upheld the Collector (Appeals) decision granting proforma credit for duty paid on wrapping paper used in manufacturing other paper types, based on the ancillary role of wrapping paper in the production process. It determined that the Collector (Appeals) had the authority to consider an additional ground not raised before the original authority, as existing records supported the claim under Rule 56A without requiring further investigation. The Tribunal concluded that the Collector (Appeals) had jurisdiction to adjudicate on the additional ground, distinguishing previous case law based on the absence of new facts necessitating inquiry. Case-Laws Central Excise Mon, 11 Dec 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80471