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    <title>2008 (2) TMI 170 - CESTAT, MUMBAI</title>
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    <description>Additional grounds of appeal may be permitted where the Tribunal considers it to do so, even if those grounds were not raised in the show cause notice, before the adjudicating authority, or in earlier appellate proceedings. The Tribunal clarified that allowing the Revenue to urge such grounds, including a challenge to Notification No. 2/95-C.E., does not amount to acceptance on merits; the substantive objections remain open for final hearing. The miscellaneous application was allowed and the matter was posted for hearing.</description>
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      <title>2008 (2) TMI 170 - CESTAT, MUMBAI</title>
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      <description>Additional grounds of appeal may be permitted where the Tribunal considers it to do so, even if those grounds were not raised in the show cause notice, before the adjudicating authority, or in earlier appellate proceedings. The Tribunal clarified that allowing the Revenue to urge such grounds, including a challenge to Notification No. 2/95-C.E., does not amount to acceptance on merits; the substantive objections remain open for final hearing. The miscellaneous application was allowed and the matter was posted for hearing.</description>
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