Appellate authority may admit original invoices as additional evidence and verify credit claims where records are undisputed.

The appellate authority may accept and examine original invoices and bills as additional evidence where the earlier record already contained photocopies and there is no discrepancy or dispute about duty payment and accounting. Rule 5 of the Central Excise Rules, 2001 preserves the Commissioner (Appeals)' power to call for documents and assess evidence for disposal of the appeal. Acting as a fact-finding authority, the Commissioner (Appeals) could verify and appreciate the material produced before him, so the Revenue's challenge to the credit allowance failed.

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Issues: Whether the Commissioner (Appeals) could accept and consider the original invoices and bills as additional evidence and allow credit on that basis.

Analysis: The evidence produced before the Commissioner (Appeals) consisted of the original invoices and bills, while photocopies had already been placed before the original authority. There was no dispute as to any discrepancy between the photocopies and originals, and no dispute that service tax had been paid and accounted for as reflected in the invoices. Rule 5 of the Central Excise Rules, 2001, including sub-rule (4), preserves the appellate authority's power to direct production of documents and to examine evidence for disposal of the appeal. As a fact-finding authority, the Commissioner (Appeals) was competent to peruse, verify, and appreciate the material placed before him.

Conclusion: The Commissioner (Appeals) was competent to accept and consider the additional evidence, and the Revenue's challenge to the allowance of credit failed.

Ratio Decidendi: An appellate authority exercising fact-finding jurisdiction may accept and consider original documents already substantiated by prior photocopies where the governing rule preserves its power to call for and examine evidence.

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