https://www.taxtmi.com/caselaws?id=124381 Grounds attacking the findings of the original adjudicating authority do not become impermissible fresh grounds merely because they were not raised earlier, especially where the original orders were passed ex parte and the appellate record shows no reply was filed before the original authority. In this refund dispute concerning goods sent under AR-3, the Tribunal found that the Commissioner (Appeals) wrongly refused to examine the grounds as additional evidence or fresh grounds. The refusal to entertain them was unsustainable, and the matter had to be remanded for fresh adjudication by the original authority on merits. en-us Mon, 12 May 2008 00:00:00 +0530 Fri, 28 Sep 2012 15:39:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124381 Grounds attacking the findings of the original adjudicating authority do not become impermissible fresh grounds merely because they were not raised earlier, especially where the original orders were passed ex parte and the appellate record shows no reply was filed before the original authority. In this refund dispute concerning goods sent under AR-3, the Tribunal found that the Commissioner (Appeals) wrongly refused to examine the grounds as additional evidence or fresh grounds. The refusal to entertain them was unsustainable, and the matter had to be remanded for fresh adjudication by the original authority on merits. Case-Laws Central Excise Mon, 12 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124381