https://www.taxtmi.com/caselaws?id=167070 A tribunal may allow a party to raise additional grounds when those grounds were substantially urged earlier and their consideration is needed for effective justice. The retrospective amendment to Rules 9 and 49 made the captive-consumption basis of relief untenable, so the prior relief order could not stand. Because other substantive grounds had been raised but not adjudicated by the appellate authority, the matter was remanded for fresh decision on those remaining grounds, with both sides given an opportunity to lead and rebut evidence. en-us Wed, 27 Jun 1984 00:00:00 +0530 Fri, 05 Dec 2014 11:26:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167070 A tribunal may allow a party to raise additional grounds when those grounds were substantially urged earlier and their consideration is needed for effective justice. The retrospective amendment to Rules 9 and 49 made the captive-consumption basis of relief untenable, so the prior relief order could not stand. Because other substantive grounds had been raised but not adjudicated by the appellate authority, the matter was remanded for fresh decision on those remaining grounds, with both sides given an opportunity to lead and rebut evidence. Case-Laws Central Excise Wed, 27 Jun 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167070