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    <title>2016 (1) TMI 1183 - CESTAT MUMBAI</title>
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    <description>The Appellate Tribunal CESTAT Mumbai dismissed the applications seeking permission to introduce an additional ground in the appeal. The Tribunal relied on a Supreme Court judgment stating that new issues cannot be raised at a later stage. It concluded that the proposed ground was not purely legal and therefore could not be allowed. The appeals were scheduled to proceed as per the original grounds without the addition of the new ground.</description>
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      <description>The Appellate Tribunal CESTAT Mumbai dismissed the applications seeking permission to introduce an additional ground in the appeal. The Tribunal relied on a Supreme Court judgment stating that new issues cannot be raised at a later stage. It concluded that the proposed ground was not purely legal and therefore could not be allowed. The appeals were scheduled to proceed as per the original grounds without the addition of the new ground.</description>
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