Section 77 in The Andaman and Nicobar Islands Excise Regulation, 2012
77. Procedure in appeal.- (1) At the hearing of an appeal, an appellant may be allowed to go into any ground not specified in the grounds of appeal or take additional evidence if necessary, if it is established that such omission was not wilful or unreasonable.
(2)The Appellate authority may after making such further inquiry as may be necessary, pass such order, as he thinks fit, just and proper, confirming, modifying or annulling the decision or order, as the case may be.(3)The appeal shall be heard and decided within a period of six months from the date on which such appeal is filed: Provided that if an appeal is not decided within the period specified, the relief prayed for in the appeal shall be deemed to have been granted.
