2008 (2) TMI 268

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....a, SDR, for the Respondent. [Order per: S.L. Peeran, Member (J)]. - By this miscellaneous application filed under Rule 41 of CESTAT Procedure Rules the appellants are seeking permission of this Bench to raise additional grounds as delineated in grounds 'J' & 'K'. The revenue was directed to file their objections as to why the appellants should not be permitted to be raised. The Assistant commis....

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....liance of several judgments. Learned Senior Counsel submits that these are legal grounds and they should be permitted to be raised by the appellants in the interest of justice. 2. Learned SDR submits that these are all questions of fact which they could have raised at the earlier stage and not questions of law to be permitted to be raised now. Learned Senior Counsel in reply submits that the ad....