https://www.taxtmi.com/caselaws?id=336150 An additional legal ground, being purely legal and not requiring further factual verification, may be permitted at the appellate stage even if it was not raised before the adjudicating authority. Where such a ground has not been examined at the first instance, the proper course is to remand the matter so the adjudicating authority can consider it initially. The text therefore states that the Tribunal allowed the new ground to be raised and sent the matter back for examination of that issue. en-us Tue, 04 Oct 2016 00:00:00 +0530 Fri, 16 Dec 2016 12:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336150 An additional legal ground, being purely legal and not requiring further factual verification, may be permitted at the appellate stage even if it was not raised before the adjudicating authority. Where such a ground has not been examined at the first instance, the proper course is to remand the matter so the adjudicating authority can consider it initially. The text therefore states that the Tribunal allowed the new ground to be raised and sent the matter back for examination of that issue. Case-Laws Service Tax Tue, 04 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336150