1985 (2) TMI 262

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....ri S.C. Rohatgi, JDR, for the Respondent. ORDER Appellant's claim for reassessment under Notification No. 211/76 was rejected by the lower authorities. Aggrieved, the appellants filed Revision Application to Government of India which is the present appeal before us. 2. It may be pointed out that in their Revision Application to Government of India the appellants gave up the ground for re-....

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..... On behalf of the appellant Shri Mehra submitted that the appellants' claim was of the order of nearly Rs. 4 lakhs and for any lapse in properly pleading the case the appellants should not be penalised. Without expressing any opinion as to the stage at which such claims under new headings could be raised we wish to point out that the Tribunal has wide powers in allowing a party to raise a legal p....