2014 (7) TMI 104

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....S. Bector, AR, for the Respondent. ORDER None present for the appellant. Application for rectification of mistake shows that the appellant does not want to appear and wants the decision on merit. The appellant's averment is that Tribunal remanded the matter to consider eligibility of the benefit of Notification No. 2/95-C.E. and to re-quantify duty demand as well as re-determine penalty. So ....

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....as well as penalty. 4. It may be stated that what that is not pleaded in the course of appeal hearing is not required to be dealt by the Tribunal because Tribunal cannot discover a case not argued. Merely taking ground in the grounds of appeal without arguing thereon during hearing of appeal, the appellant loses right to ask for a finding by the Tribunal. 5. There is no apparent mi....