https://www.taxtmi.com/caselaws?id=81278 The Tribunal allowed the miscellaneous application, granting permission for the applicants to raise an additional ground of appeal concerning the time-bar issue under Section 11-A of the Act. The decision was based on legal principles allowing the introduction of new claims at the appellate stage and the acceptance of pure questions of law. This ruling favored the applicants, enabling them to address the time-bar issue in their appeal. en-us Mon, 01 Apr 1991 00:00:00 +0530 Thu, 23 Jun 2011 15:32:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81278 The Tribunal allowed the miscellaneous application, granting permission for the applicants to raise an additional ground of appeal concerning the time-bar issue under Section 11-A of the Act. The decision was based on legal principles allowing the introduction of new claims at the appellate stage and the acceptance of pure questions of law. This ruling favored the applicants, enabling them to address the time-bar issue in their appeal. Case-Laws Central Excise Mon, 01 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81278