Chapter II A - Indicating amount of duty in the price of goods, etc., for purpose of refund and crediting certain amounts to the fund (From Section 12A to Section 12D)
Power to require amendment of statements: courts may refer cases back to tribunal to direct additions or alterations. Where a court is not satisfied as to the sufficiency of the statements in a referred case, it may refer the matter back to the Appellate Tribunal with directions for making such additions or alterations as it deems necessary to enable determination of the questions presented.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Power to require amendment of statements: courts may refer cases back to tribunal to direct additions or alterations.
Where a court is not satisfied as to the sufficiency of the statements in a referred case, it may refer the matter back to the Appellate Tribunal with directions for making such additions or alterations as it deems necessary to enable determination of the questions presented.
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