https://www.taxtmi.com/acts?id=287 Appellate practice restricts appellants from urging or relying on grounds not specified in the memorandum of appeal unless they obtain leave of the Tribunal; the Tribunal may consider additional grounds when deciding an appeal but shall not rest its decision on any such grounds unless the affected party has had a sufficient opportunity of being heard on them. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 25 Sep 2008 13:57:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=287 Appellate practice restricts appellants from urging or relying on grounds not specified in the memorandum of appeal unless they obtain leave of the Tribunal; the Tribunal may consider additional grounds when deciding an appeal but shall not rest its decision on any such grounds unless the affected party has had a sufficient opportunity of being heard on them. Act-Rules Central Excise Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=287