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<h1>Appellants Limited to Appeal Grounds in Rule 10; Tribunal Can Consider Additional Grounds If Fair Hearing Ensured.</h1> Rule 10 of the Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982, stipulates that appellants can only argue grounds listed in their memorandum of appeal unless granted permission by the Tribunal. However, the Tribunal is not restricted to these grounds when making a decision. It must ensure that any party potentially impacted by a decision based on grounds not originally presented has been given a fair chance to be heard on those grounds.