Admission of material evidence on appeal justified remand for fresh adjudication of Modvat credit and limitation issues.

Material evidence available in the departmental record, though not produced before the adjudicating authority, may be admitted at the appellate stage when it is relevant to the dispute. The additional declarations relating to Modvat credit were therefore admitted, but their effect required further factual examination and could not be finally determined on appeal. The matter was remanded for de novo adjudication, including consideration of the filing of declarations and limitation.

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Issues: Whether the additional declarations dated 8-9-86 and 27-9-86 could be admitted as material evidence at the appellate stage and whether the matter should be remanded for fresh consideration.

Analysis: The declarations were relevant to the controversy on Modvat credit and were available in the departmental record, but had not been cited or produced before the adjudicating authority. As they were material for deciding the dispute, the Tribunal admitted them in appeal. Since their effect required detailed examination, the controversy could not be finally decided at that stage.

Conclusion: The additional evidence was admitted and the matter was remanded for de novo consideration, including the issue of filing of declarations and limitation.

Ratio Decidendi: Material evidence available in the record, if necessary for deciding the dispute and not produced before the adjudicating authority, may be admitted at the appellate stage and can justify remand for fresh adjudication.

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