Additional Grounds- Only on New circumstances

The question of whether additional grounds can be submitted before the Customs, Excise and Service Tax Appellate Tribunal is always answered in affirmative with the condition that bench has given its permission. Hence if additional grounds need to be filed, file a petition to take on record the additional grounds which will be numbered and heard by the Tribunal as per Rule 10 of CESTAT (Procedure) Rules 1982. So next question will definitely be regarding the criteria upon which the miscellaneous application is allowed. On a thorough analysis on the caselaws, it is seen that major reasons given be Tribunal for accepting additional grounds are

           *Impugned grounds are legal [11 STR 407; 278 ELT 263]

        *Impugned grounds goes into the root of the cause[ 9 STR 157; 280 ELT 481 AP]

Impugned grounds being legal means the newly raised ground is as per a new introduction of law, circular, caselaws. If the grounds raised is due to the reason that new circumstances with regard to the legal position of the disputed issue has aroused, then new grounds are allowed. Similarly if the newly raised grounds give a clear picture of the grounds already in existence without the formation of a new fact, then it can also be treated as sufficient cause for allowing additional grounds. Thus the new ground should go to the root of the disputed matter to make its place to the grounds of the appeal.