https://www.taxtmi.com/caselaws?id=123517 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. en-us Tue, 05 Feb 2008 00:00:00 +0530 Fri, 14 Sep 2012 17:54:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123517 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. Case-Laws Central Excise Tue, 05 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123517