BIGAPPLE COMPUTERS Vs. COMMISSIONER OF CUSTOMS, HYDERABAD-II

JUDGEMENT

(1.) THE applicants have filed this misc. application to raise additional grounds in terms of Rule 41 of CESTAT (Procedure) Rules. The appellants have urged additional grounds, which have arisen from the terms of the Order -in -Original.

(2.) THE learned Counsel submits that they had waived Show Cause Notice and, therefore, they have not made their submissions which were required to have been taken up pertaining to non -imposition of Redemption Fine and Penalty and that the goods were less than 10 years old. He submits that all the facts were available on record and he is urging the additional grounds to enable him to argue the case at the time of final hearing. He submits that the question of valuation is a question of law, which can be taken up at any time.

(3.) THE learned SDR opposes the prayer on the ground that the appellants have waived Show Cause Notice and should not be permitted to raise additional grounds.