No Time Limit for Additional Grounds in Appeal Memo; COD Application Ineffective

The Appellate Tribunal CESTAT, New Delhi held that no specific time limit exists for submitting a miscellaneous application to include extra grounds in the appeal memo. The Department's COD application was considered ineffective, and the appeal was postponed for additional review until 31-3-2004.

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The Appellate Tribunal CESTAT, New Delhi stated that no period of limitation is prescribed for filing a miscellaneous application to add additional grounds in the memo of appeal. The COD application filed by the Department was deemed infructuous. The appeal was adjourned to 31-3-2004 for further consideration.

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