TaxTMI 
TaxTMI 
2002 (4) TMI 348
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....ondent. [Order per : G.R. Sharma, Member (T)]. - In the impugned order the learned Commissioner (Appeals) confiscated the goods, imposed a penalty of Rs. 1,18,800/- which is equivalent to the duty payable on the goods. Being aggrieved by this order the appellant filed the captioned appeal. 2. Arguing the case for the appellant Shri P.S. Bedi, learned Consultant submits that the appel....
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....that since these are legal points they could be raised at any time. Learned Consultant also submits that these points were not raised before the lower authority, therefore, the appeal may be sent back to the learned Commissioner (Appeals) for examining these issues and prays that the appeal may be allowed by way of remand. 3. Shri Hitesh Shah, learned DR submits that these points were not ra....
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....d the submissions of both the sides. We note in the instant case that the confiscation of the goods and levy of duty is not being agitated before us. What is being agitated is that since the Tribunal has now held that car mats being manufactured by them and which are the subject matter of dispute were liable to duty under Chapter Heading 87.08 and therefore, they should be so classified. It was al....