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2006 (5) TMI 209 - CESTAT, MUMBAIExtract: .......ommissioner (Appeals). When grounds of appeal can be added without being submitted in writing at the time of hearing there can be no challenge to adding an additional ground by filing an addendum before the hearing. 5. emsp In view of above, I find no merits in the Revenue appeal and accordingly dismiss the same. (Pronounced in Court on 11-5-2006.)
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