TaxTMI 
TaxTMI 
1988 (6) TMI 155
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....t paper" manufactured by them and classifiable under Item 17(4) GET. Under order dated 11.10.1983 the Assistant Collector granted approval without benefit of the said notification. On appeal the said order was set aside by the Collector (Appeals) under his order dated 17.9.1984 under which he extended benefit of exemption under the notification. The appeal by the Collector of Central Excise, Patna is against that order. 2. While making his submissions on behalf of the appellant Collector, Shri L.C. Chakraborty made a request that he should be granted time to take instructions from the Collector for advancing an argument that the subject goods would be printed cartons and for that reason be ineligible for the concession claimed. His submi....
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....his product of the assessee is certainly covered by the aforesaid definitions of a box." Again in paragraph 1.4 it is stated as follows : "It is obvious from the facts available in records that the character, nomenclature in trade parlance and use, the product of the assessee is a 'box'." In paragraph 3 at the end it is stated as follows : "Hence the assessee cannot escape the liability simply by changing the nomenclature from card box to card board container." In paragraph 4 it is stated as follows : "Since in shape, character and use it is a box, the product of the assessee is certainly a card board box falling under T.I. 17(4) of the erstwhile tariff entry. And when this is so, the benefit of exemption under Notificatio....
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....to adduce additional grounds in support of the appeal as it now stands but to abandon the grounds already set forth and put forward an entirely a new and inconsistent case in order to have the order-in-appeal set aside. I am of opinion that it would not be permissible to allow such a contention to be raised. 7. Shri Chakraborty submits that as this Tribunal is the final fact finding authority on a question of classification, or on a question of eligibility for exemption under a notification, this Tribunal ought not to be hamstrung by the nature of the proceedings before the lower authorities but it would be open to the Tribunal to look into the matter afresh and arrive at a proper conclusion since the decisions of this Tribunal will be b....
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....ly a new and inconsistent case to be put forward at this late stage. I see no justification for permitting the Department to adopt such a drastic change of front, virtually converting this appeal into a new appeal. 10. I am, therefore, of opinion that the permission sought for by the Departmental representative ought not to be granted and that the appeal by the Department should be dealt with only on the grounds set forth in the appeal as it now stands. 11. [Per: P.C. Jain]. -I have carefully perused the order proposed by my learned brother Shri V.T. Raghavachari, Member (J). On the preliminary submission of learned JDR for seeking instructions from the appellant-Collector (Collector of Central Excise, Patna) to adduce an additional g....