https://www.taxtmi.com/caselaws?id=82473 A pure question of jurisdiction may be raised at the appellate stage, even if it was not argued before the adjudicating authority, because competence to adjudicate goes to the root of the matter. On that basis, permission was granted to raise the additional grounds challenging jurisdiction. Where Tribunal decisions remained in conflict on whether the Collector could adjudicate under Section 11A before the 1985 amendment, the matter was considered suitable for reference to a Larger Bench to secure uniformity and certainty in decision-making. The miscellaneous application therefore succeeded, and the jurisdictional issue was carried forward for authoritative determination. en-us Thu, 19 Nov 1992 00:00:00 +0530 Tue, 05 Jul 2011 13:13:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82473 A pure question of jurisdiction may be raised at the appellate stage, even if it was not argued before the adjudicating authority, because competence to adjudicate goes to the root of the matter. On that basis, permission was granted to raise the additional grounds challenging jurisdiction. Where Tribunal decisions remained in conflict on whether the Collector could adjudicate under Section 11A before the 1985 amendment, the matter was considered suitable for reference to a Larger Bench to secure uniformity and certainty in decision-making. The miscellaneous application therefore succeeded, and the jurisdictional issue was carried forward for authoritative determination. Case-Laws Central Excise Thu, 19 Nov 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82473