https://www.taxtmi.com/caselaws?id=42034 The Tribunal cannot decide an appeal on a ground not set out in the memorandum of appeal unless the opposite party had a sufficient opportunity to meet that ground. Rule 10 of the Customs, Excise and Gold (Control) Appellate Tribunal (Procedure) Rules, 1982, read with its proviso, bars reliance on an unpleaded point where fairness requires prior notice and opportunity of reply. Because the Tribunal proceeded on an issue neither raised in the appeal nor properly put to the other side, the order was held invalid and was set aside, with the matter remitted for fresh disposal in accordance with law. en-us Fri, 29 Aug 1986 00:00:00 +0530 Tue, 08 Jun 2010 16:58:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42034 The Tribunal cannot decide an appeal on a ground not set out in the memorandum of appeal unless the opposite party had a sufficient opportunity to meet that ground. Rule 10 of the Customs, Excise and Gold (Control) Appellate Tribunal (Procedure) Rules, 1982, read with its proviso, bars reliance on an unpleaded point where fairness requires prior notice and opportunity of reply. Because the Tribunal proceeded on an issue neither raised in the appeal nor properly put to the other side, the order was held invalid and was set aside, with the matter remitted for fresh disposal in accordance with law. Case-Laws Customs Fri, 29 Aug 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42034