Additional grounds under CESTAT procedure may be raised when legally necessary and uncontested by the respondents.

Additional grounds under Rule 41 of the CESTAT Procedure Rules may be permitted where they arise from an amendment to the Finance Act and are necessary for proper adjudication. Here, the proposed grounds were treated as legal grounds requiring examination, and the respondents raised no objection to the permission sought. On that basis, the Tribunal allowed the appellants to raise the additional grounds.

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Issues: Whether the appellants should be permitted to raise additional grounds under Rule 41 of the CESTAT Procedure Rules.

Analysis: The application was considered in the light of the respondents' objections and the nature of the proposed grounds. The proposed grounds arose from an amendment to the Finance Act and were treated as legal grounds requiring examination. Since no objection was raised to the permission sought and the grounds were considered necessary for a proper decision, the request to raise them was allowed.

Conclusion: The appellants were permitted to raise the additional grounds.

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