https://www.taxtmi.com/caselaws?id=81702 Pure questions of law affecting jurisdiction, including the competence of excise officers to seize goods and conduct confiscation proceedings, may be raised for the first time before the Tribunal. The Tribunal held that such grounds did not require fresh factual inquiry for basic maintainability and distinguished decisions on waiver of jurisdictional objections on facts. The appellate forum could entertain and grant relief on legal grounds not previously taken, so the additional grounds were permitted and the application was allowed. en-us Fri, 20 Mar 1992 00:00:00 +0530 Tue, 28 Jun 2011 13:05:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81702 Pure questions of law affecting jurisdiction, including the competence of excise officers to seize goods and conduct confiscation proceedings, may be raised for the first time before the Tribunal. The Tribunal held that such grounds did not require fresh factual inquiry for basic maintainability and distinguished decisions on waiver of jurisdictional objections on facts. The appellate forum could entertain and grant relief on legal grounds not previously taken, so the additional grounds were permitted and the application was allowed. Case-Laws Central Excise Fri, 20 Mar 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81702