2016 (1) TMI 1183

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....(J) For the Appellant : Mr. Gajendra Jain, Adv For the Respondent : N N Prabhudesai, Superintendent (AR) ORDER Per S. S. Garg This order will dispose of two miscellaneous applications filed by the applicant/appellant in the above appeals. 2. The applicant/appellant has moved these miscellaneous applications seeking permission of this Tribunal to raise the additional ground not set forth in....

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....; (ii) CCE vs. Indian Plastic Industries reported in 2007 (210) ELT 534 (T) (iii) Reliance Industrial Products vs. CCE reported in 2010 (260) ELT 312 (T) (iv) S C Products vs. CCE reported in 2008 (223) ELT 295 (T) (v) GOI vs. Madras Rubber Factory Ltd. reported in 1995 (77) ELT 433 (SC). He further submitted that the duty calculation should be made considering invoice value as cum du....

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....llahabad High Court in the case of Special Tools (P) Ltd. Vs Commissioner of Central Excise, Ghaziabad [2015 (324) ELT 64 (All.)] no additional grounds raised for the first time in second round litigation is allowed. As can be seen from the facts of the case that the present grounds proposed for inclusion in the appeals have never been raised by the appellants at any stage. These grounds were neve....

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....dustan Organic Chem. Ltd. Vs. CCE, Mumbai-VII [2010 (251) ELT 454 (Tri.-Mumbai) - para 3. (v) The proposition that no new grounds can be admitted at the appeal stage is also admitted by the Hon'ble CESTAT in the case of Standard Pencils Pvt. Ltd. Vs. CCE, Chennai [2006 (197) ELT 346 (Tri. - Del.)]." 4. We have heard the learned counsel for both the parties and perused the records. 5. We ....