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<h1>Inclusion of Additional Legal Grounds Allowed in Appeal Hearing</h1> <h3>M/s JK Lakshmi Cement Ltd. Jaykaypuram Distt Sirohi (Raj) Versus Commissioner of CGST, Customs and Central Excise, Jodhpur 1</h3> The Appellate Tribunal CESTAT NEW DELHI allowed the inclusion of additional legal grounds in an appeal, specifically grounds D.1, D.2, D.3.1, D.3.2, D.4, ... Application filed to permit the applicant to urge certain additional grounds at the time of hearing of the appeal - HELD THAT:- A perusal of the grounds indicate that they all are legal grounds and it has also been stated by the learned Counsel appearing for the applicant that they are based on facts already on record. The application is allowed. The Appellate Tribunal CESTAT NEW DELHI allowed an application to include additional legal grounds in an appeal, namely grounds D.1, D.2, D.3.1, D.3.2, D.4, and D.5. The grounds are based on facts already on record. The appeal is listed for hearing on April 5, 2022.