Commissioner of Central Excise Vs. Kothari Products

- indian penal code, 1860 [c.a. no. 45/1860]. section 302; [m.c. jain, r.c. deepak & k.k. misra, jj] murder plea as to accused being minor school register and transfer certificate not proved before court according to law held, it has to be ignored and question of age is to be determined on other evidence and circumstances surfacing on record. age determined on the basis of x-ray plates and report prepared by c.m.o., is the correct age of accused. accused was declared to be child on the date of commission of offence of murder. however, considering fact that now accused was around 41 years, he cannot be sent to approved school. accused was directed to pay fine of rs.25,000/- under section 302 i.p.c., amount of fine was directed to be paid as compensation to wife of deceased. mohammad - 3. it is well settled that the tribunal is not supposed to decide all the grounds raised in the memo of appeal where the authorised person has appeared and argued some of the grounds raised therein.order1. we have heard sri k.c. sinha, learned assistant solicitor general of india on behalf of the applicant and sri a.p. mathur, learned counsel appearing for the respondent-assessee.2. the revenue's rectification application filed under section 35g(3) (sic) [section 35c(2)] of the central excise act, 1944 has been rejected by the tribunal on the ground that the plea which is being raised by the revenue in the rectification application was not raised by the departmental representative and, therefore, there is no error apparent on the face of the record.3. it is well settled that the tribunal is not supposed to decide all the grounds raised in the memo of appeal where the authorised person has appeared and argued some of the grounds raised therein. the order of the tribunal does not suffer from any error apparent on the face of the record. the order of the tribunal, therefore, does not give rise to any question of law.4. the application is rejected.