2015 (4) TMI 693

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....aichandani , Mihir Deshmukh , Rajan Mishra & Gaurav Agrawal For the Respondents : Mr Pradeep S Jetly & Jitendra B Mishra ORDER P.C. Having heard both sides and perusing the order passed by the Tribunal, we are of the view that the Appeal raises substantial questions of law. It is admitted on the following two substantial questions of law: "(a) Whether in the facts and circumstances ....

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.... under: "The applicant has filed this miscellaneous application for adding additional ground in their "grounds of appeal". 2. Heard both sides and considered the submissions. 3. The contention of the applicant is that the demand is barred by limitation, therefor, the miscellaneous application for additional ground be allowed. 4. Considering the stay application, we find that in this ca....

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.... only argument canvassed. Then, possibly we would not have been required to admit this Appeal. The Tribunal's order does not indicate that what the arguments were or they are only restricted to this point. Thus, the Tribunal was required to see whether any prima facie case has been made out and to what extent. That would include the issue as to whether the demand raised was within the limitati....