Section 78 in The Dadra and Nagar Haveli Excise Regulation, 2012
78. 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 after making such further inquiry as may be necessary, pass such order, as he thinks 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 time period specified in sub-section (3), the relief prayed for in the appeal shall be deemed to be granted.
