1983 (6) TMI 198

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....llector. The Appellate Collector also rejected the appeal on the ground that the plug-in-unit imported by the appellants are appropriately classifiable under Heading 90.29(2) read with 90.28(1) of the Customs Tariff. The appellants thereafter preferred a Revisional Application to the Government of India which has been transferred to the Tribunal for disposal. In their appeal, the appellants have not given any reason at all as to why the classification of goods imported by them should be changed to Heading 85.22 or 85.18/27(1) as requested by them. They merely stated "we now request to kindly consider our Revision Application on the basis of the catalogue". A copy of the catalogue produced shows that the plug-in-unit is a dual trace plug in ....

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....rst appellate authority or second appellate authority can examine the question of fact as well as question of law and if necessary, it can entertain fresh ground and evidence for deciding an appeal before it. Being a final fact finding authority and a regular Appellate Court, the Appellate Tribunal cannot refuse to exercise its jurisdiction on the ground that there is no evidence or material before it to determine the correctness of the order appealed against, as has been done in the present case. In fact the Appellate Tribunal being a regular court of appeal is duty bound to adjudge the legality and correctness of the order appealed against, and if it finds that the material on record is not sufficient, then it can either call for addition....