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        Central Excise

        1989 (1) TMI 285 - AT - Central Excise

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        Additional evidence in tribunal proceedings rejected where prior production, affidavit support, and authenticated translations were not properly established. Rule 23 of the CEGAT (Procedure) Rules, 1982 governing additional evidence was treated as analogous to Order XLI Rule 27 of the Code of Civil Procedure. ...
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Additional evidence in tribunal proceedings rejected where prior production, affidavit support, and authenticated translations were not properly established.

                                Rule 23 of the CEGAT (Procedure) Rules, 1982 governing additional evidence was treated as analogous to Order XLI Rule 27 of the Code of Civil Procedure. The request to adduce further documents was rejected because the record did not clearly show what had been produced before the lower authorities, the application was unsupported by affidavit, prior production was not established, and the vernacular translations were not properly authenticated. In the absence of reliable material demonstrating sufficient cause, the Tribunal declined to admit the additional evidence.




                                Issues: Whether the applicants were entitled to production of additional evidence under Rule 23 of the CEGAT (Procedure) Rules, 1982.

                                Analysis: The provision governing additional evidence in tribunal proceedings was treated as analogous to Order XLI Rule 27 of the Code of Civil Procedure, 1908. The request was found unsustainable because it was unclear which documents had been before the lower authorities, the application was not supported by an affidavit, the alleged prior production of documents was not established from the record, and the translations from vernacular were not duly authenticated. In the absence of reliable material showing sufficient cause, the Tribunal declined to admit the additional evidence.

                                Conclusion: The request for permission to produce additional evidence was rejected.


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                                ActsIncome Tax
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