Central Excise Act, 1944
35I. POWER OF HIGH COURT OR SUPREME COURT TO
REQUIRE STATEMENT TO BE AMENDED. –
If the High Court or the Supreme Court is not satisfied that the
statements in a case referred to it are sufficient to enable it to determine
the questions raised thereby, the Court may refer the case back to the
Appellate Tribunal for the purpose of making such additions thereto or
alterations therein as it may direct in that behalf.