2008 (11) TMI 239

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....dvocate, for the Appellant. Dr. Manoj Kumar Rajak, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - Ld. Advocate Shri J.C. Patel appearing for the appellant submits that duty stand confirmed against them and penalties imposed on the findings of the clandestine manufacture and clearance of enameled copper and aluminium wires. He submits that without agitating on the eviden....

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....e Court) (b) Shakti Insulated Wires P. Ltd v. UOI - 1982 (10) E.L.T. 10 (c) National Insulated Cable Co. v. Collector of C. Ex. - 1989 (42) E.L.T. 109 As such, he submits that since issue involved goes to the root of the matter and is a legal issue, they may be permitted to raise the above law points. 3. Countering the argument, Dr. Manoj Kumar Rajak, ld. SDR submits that the case was ....

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....grounds and as such are required to be taken in the application. As such, we allow the Miscellaneous Application for raising additional grounds. 5. We further note that inasmuch as the above decisions of the Hon'ble Supreme Court and also of Hon'ble Bombay High Court were not before the adjudicating authority, the matter needs to be reconsidered by him in the light of the same. We, accordingly,....