TMI Blog2017 (10) TMI 81X X X X Extracts X X X X X X X X Extracts X X X X ..... al filed in accordance with Rule 8. Only embargo on the power of the Tribunal in considering the grounds which are not raised in the Memorandum of Appeal is that the parties to the Appeal should be put to notice that a particular ground which is not specifically set out in the Memorandum of Appeal will be considered by the Appellate Tribunal on merits. The issue whether the additional grounds sought to be urged had any merit could not have been gone into while deciding the application made containing limited prayer as aforesaid. The issue to be decided while considering the said application was whether the appellant should be allowed to urge additional grounds set out in the application at the time of final hearing of the Appeal. The mer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal and permitting the appellant to canvass the said grounds at the time of final hearing of the Appeal. By the order impugned, the application has been rejected by the Tribunal. 3 The learned counsel appearing for the appellant has taken us through the impugned order. His submission is that the application invoking Rule 10 of the said Rules could not have been rejected in the facts of the case only on the ground that it was belatedly made. Secondly, his submission is that the Appellate Tribunal could not have gone into the merits of the grounds sought to be added in Appeal while deciding the application containing the limited prayer. The learned counsel appearing for the respondent supported the impugned order. 4 We have given care ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the Memorandum of Appeal is that the parties to the Appeal should be put to notice that a particular ground which is not specifically set out in the Memorandum of Appeal will be considered by the Appellate Tribunal on merits. Perusal of the prayer made by the appellant in the Miscellaneous Petition shows that it was a limited prayer for permitting the appellant to urge the additional grounds set out in the said application. The said application was essentially made to ensure that the respondent is put to notice that additional grounds would be urged at the time of final hearing of the Appeal. That is the principle laid down in the proviso to Rule 10 in the said Rules. The occasion for filing the said application arose as the Appeal pref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the said application will have to be allowed. As the grounds mentioned in the said application will have to be considered in the Appeal, the same will have to be restored and released. 9 Accordingly, Appeal must succeed and we pass the following order : ORDER (i) The impugned order dated 13th October, 2015 is hereby quashed and set aside and Application No.ST/MA/ (Ors.)93441/ 2015 is allowed in terms of prayer clause (a) thereof; (ii) We make it clear that we have made no adjudication on merits of the additional grounds incorporated in the said application and all contentions of parties in that behalf are expressly kept open; (iii) We make it clear that Appeal No.ST/653/2010 is also restored to the file of the Appellate Tri ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
