https://www.taxtmi.com/caselaws?id=81847 An appellate forum may permit an additional ground of appeal where it is based on material already on record, does not require fresh evidence, and no wholly new factual foundation is introduced. Applying that principle, the Tribunal allowed amendment of the appeal because the excisability and immovable property plea had already been raised in the earlier appeal papers, though no finding had been recorded, and the omission could be cured without prejudice. The fact that the same issue had been entertained in connected matters also supported allowing the ground so the dispute could be decided on its merits. en-us Tue, 21 Apr 1992 00:00:00 +0530 Wed, 29 Jun 2011 12:43:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81847 An appellate forum may permit an additional ground of appeal where it is based on material already on record, does not require fresh evidence, and no wholly new factual foundation is introduced. Applying that principle, the Tribunal allowed amendment of the appeal because the excisability and immovable property plea had already been raised in the earlier appeal papers, though no finding had been recorded, and the omission could be cured without prejudice. The fact that the same issue had been entertained in connected matters also supported allowing the ground so the dispute could be decided on its merits. Case-Laws Central Excise Tue, 21 Apr 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81847