Mahindra And Mahindra Ltd. vs Cce on 17 February, 1998
The learned Senior counsel for the appellants has argued that
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when the proceedings before the Adjudicating Authority were at an
advanced stage, an addendum containing supplementary allegations qua the
searches made in the year 2003 was also issued in the present case when the
reply to the show cause notice was already filed and cross-examination of
witnesses was also over. Therefore, issuance of the said addendum was not
permissible in the eyes of law. He has placed reliance upon the case of
Mahindra & Mahindra Vs. CCE 2006 (196) ELT 62 (CESTAT) to contend
that the issuance of addendum was not sustainable.