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of <h1>No Time Limit for Additional Grounds in Appeal Memo; COD Application Ineffective</h1> The Appellate Tribunal CESTAT, New Delhi held that no specific time limit exists for submitting a miscellaneous application to include extra grounds in ... Appeal - Additional ground - Limitation 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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