26. Findings and evidence to be put on record. Objections to findings.—(1) Such evidence and findings shall form part of the record in the suit; and either party may, within a time to be fixed by the Appellate Court, present a memorandum of objections to any finding.
(2) Determination of appeal.—After the expiration of the period so fixed for presenting such memorandum the Appellate Court shall proceed to determine the appeal.
Text of the Code of Civil Procedure, 1908 (Act No. 5 of 1908), First Schedule, as amended, including the changes for commercial disputes made by the Commercial Courts Act, 2015. Source: India Code, Government of India.
The evidence and findings returned by the lower Court on issues referred under rule 25 form part of the record of the suit. Either party may, within a time fixed by the Appellate Court, present a memorandum of objections to any finding. After that period expires, the Appellate Court proceeds to determine the appeal.