https://www.taxtmi.com/caselaws?id=93069 The Tribunal held that additional grounds on eligibility under Rule 57D and Notification No. 57/95 could be entertained for the first time in the interests of justice where they may affect correct tax liability. Because those issues had not been examined by the adjudicating authority and the factual basis required fresh scrutiny, the dispute could not be finally decided at the appellate stage. It therefore permitted the new grounds, set aside the adjudication order, and remanded the matter to the jurisdictional Commissioner for fresh decision in accordance with law. en-us Wed, 01 Dec 1999 00:00:00 +0530 Tue, 08 Nov 2011 11:27:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93069 The Tribunal held that additional grounds on eligibility under Rule 57D and Notification No. 57/95 could be entertained for the first time in the interests of justice where they may affect correct tax liability. Because those issues had not been examined by the adjudicating authority and the factual basis required fresh scrutiny, the dispute could not be finally decided at the appellate stage. It therefore permitted the new grounds, set aside the adjudication order, and remanded the matter to the jurisdictional Commissioner for fresh decision in accordance with law. Case-Laws Central Excise Wed, 01 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93069