https://www.taxtmi.com/caselaws?id=166755 Amendment of pleadings may be allowed at the appellate stage where it is necessary for proper adjudication and causes no prejudice to the other side. The proposed additions to the memorandum of appeal, concerning the notification and tariff item, were treated as part of the existing legal basis of the dispute and did not introduce new prejudicial matter. Correction of the respondent's description was regarded as a jurisdictional and procedural rectification, also without prejudice. The amendment application was therefore allowed and permission was granted to file a supplementary memorandum of appeal. en-us Wed, 21 Dec 1983 00:00:00 +0530 Tue, 04 Nov 2014 11:50:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166755 Amendment of pleadings may be allowed at the appellate stage where it is necessary for proper adjudication and causes no prejudice to the other side. The proposed additions to the memorandum of appeal, concerning the notification and tariff item, were treated as part of the existing legal basis of the dispute and did not introduce new prejudicial matter. Correction of the respondent's description was regarded as a jurisdictional and procedural rectification, also without prejudice. The amendment application was therefore allowed and permission was granted to file a supplementary memorandum of appeal. Case-Laws Central Excise Wed, 21 Dec 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166755