(1.) This appeal filed by the assessee is directed against the order passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai in Appeal No.E/35/10 dated 06.7.2010.
(2.) The above appeal has been admitted by order dated 09.11.2010 on the following substantial questions of law :
(3.) Whether the Tribunal can make out a case for the Revenue based on a new ground, when show cause notice, Order-in-Original and Order-in-Appeal did not speak about the said ground