TaxTMI 
TaxTMI 
2013 (10) TMI 1193
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....cation filed by the appellant. 2. Against the final order of the Tribunal dated 27 March, 2012, the appellant has filed an appeal before the Supreme Court under Section 35G of the Central Excise Act, 1944. An application for rectification was filed before the Tribunal on the ground that certain grounds that were raised in the Memorandum of Appeal were not dealt with in the order of the Tribunal. While rejecting the application, the Tribunal has noted that neither in the oral submissions nor in the written submissions that were tendered to it during the course of the proceedings, were any submissions advanced with reference to those grounds. For convenience of reference, we extract hereinbelow the relevant paragraphs of the order of th....
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....priate to raise certain grounds during the course of the oral submissions, it would be unreasonable to expect that the Tribunal must nonetheless deal with all those grounds which are raised in the Memorandum of Appeal. The grounds in the Memorandum of Appeal may as contemporary experience shows, cover a broad canvass of the draftsman, who may seek to raise every possible ground of challenge. Which ground of challenge should actually be pressed before the Tribunal is a matter which lies in the exercise of the professional judgment of Counsel appearing on behalf of the contesting party. No fault can be found with the Tribunal because it has not addressed a submission which was not advanced at the hearing of the appeal before the Tribunal. In ....