2016 (2) TMI 181

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....er Raju The appellants were licenced under Customs House Agent Licencing Regulations as an agent. In respect of a consignment imported by Kulkarni Impex the role of the appellants was examined and after due process the licence was cancelled. The appellants contested it on various grounds, however, the ground of limitation was not one of those. The appellants challenged the said order of cancell....

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....order on three show-cause notice issued under Rule 10 of the Central Excise Rules. Shri Shah very fairly stated that this issue was not raised before the two authorities below or in the petition, but submitted that as question is one of pure law the petitioners should be permitted to raise it for the first time for hearing. We granted permissions." (emphasis supplied) 2.1 Reliance was ....

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....decision of the Hon'ble Supreme Court in the case of National Thermal Power Co. Ltd. Vs. CIT - 1998 (99) ELT 200 (SC) in which it is held that the Tribunal has jurisdiction to examine a question of law even though the same was not raised before the lower authority or in appeal memorandum but was sought to be added later as an additional ground by a separate letter. 2.3 Further, it was asser....

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....en incorporated as a ground of appeal in the appeal memo nor has it been sought to be included by miscellaneous application for inclusion of fresh grounds. In these circumstances and the case law cited above, while cannot ignore the submissions on limitation, we cannot also given findings without giving Revenue an adequate opportunity to given findings on the same. We are left with no option but t....