TaxTMI 
TaxTMI 
2016 (2) TMI 181
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....er 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 cancellation of licence before the Tribunal. The g....
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....0 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 also placed on the decision of the Tribunal in the case of Ny....
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.... 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 asserted that it is a settled law as laid down in the following judgment....