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[Cites 0, Cited by 1] [Section 72] [Entire Act]

NCT Delhi - Subsection

Section 72(5) in The Delhi Excise Act, 2009

(5)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.