Additional legal grounds allowed under CESTAT procedure after Finance Act amendment introduced a relevant mining service provision.

Appellants were permitted to raise additional grounds under Rule 41 of the CESTAT Procedure Rules because the Revenue raised no objection and the amendment to the Finance Act introduced a mining-related service provision relevant to the dispute. The Tribunal treated the proposed grounds as legal grounds requiring consideration and held that permission to raise them was justified. The appellants were directed to file a fresh ST-5 form incorporating the additional grounds before the next hearing.

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

Analysis: The Tribunal noted that the Revenue had no objection to the proposed grounds, and that the additional grounds were necessitated by the amendment introducing the mining-related service provision. The grounds were treated as legal grounds requiring consideration, and permission to raise them was found justified.

Conclusion: The appellants were permitted to raise the additional grounds, and were directed to file a fresh form ST-5 with the grounds before the next hearing.

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