1990 (7) TMI 204

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....J.D.R., for the Respondent. [Order per : Harish Chander, Member (J)]. -  M/s. Diamond Cements Ltd., a Unit of Mysore Cements Ltd. Birlapur, P.O. Narsingarh, Damoh (M.P.) have filed an appeal being aggrieved from the order passed by the Additional Collector of Customs, Bombay. Shri Kamal Parshurampuria, the learned Senior Advocate had appeared on behalf of the applicant and Shri M.S. Aro....

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....nd this additional ground can be raised for the first time before the Tribunal on the basis of the material already available on record. 3. Shri M.S. Arora, the learned JDR who has appeared on behalf of the respondent, opposes the permission for the raising of the additional ground of appeal at this stage, as Shri Arora stated that the impugned order does not touch the classification issue at a....

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....al seeking the classification of the goods under heading 8503 of the Customs Tariff and under Heading 8483.10 and not under Heading 8483.30. Hon'ble Andhra Pradesh High Court in the case of Commissioner of Income Tax, A.P. v. Gangappa Cables Ltd. reported in 116 ITR 778 had held that fresh plea can be taken before the Tribunal for the first time on the basis of the material already available on re....

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....eal. The Tribunal held that the directors' report accompanied by balance sheet and profit and loss account and other statements were filed by the assessee before the ITO and practically all the details for allowing a claim under S.80J(1) of the Act were on record and hence it was open to the Tribunal to allow such a claim. On a reference: Held, that the Tribunal was correct in allowing the clai....