Additional evidence in excise refund claims: appellate refusal to admit a Chartered Accountant's certificate was upheld.

A Chartered Accountant's certificate tendered at the appellate stage to show that duty incidence had not been passed on was treated as factual evidence, not a new legal issue, in a refund claim under Section 11B of the Central Excise Act, 1944. Because the question of duty passing had already arisen during adjudication and the appellant could have produced the relevant accounts before the original authority, the appellate authority was justified in refusing to admit the certificate as additional evidence. The refusal to take the certificate on record was upheld and the refund claim failed.

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Issues: Whether the Chartered Accountant's certificate, sought to be produced at the appellate stage to show that the incidence of duty had not been passed on, could be taken on record in support of the refund claim under Section 11B of the Central Excise Act, 1944.

Analysis: The certificate was only evidence on a factual question, namely whether the duty burden had been passed on to customers. The question had arisen throughout the adjudication and the appellant could have produced the relevant books of account before the original authority. The appellate authority had already considered the certificate and was justified in declining to admit it as additional evidence. No new legal ground arose from the certificate.

Conclusion: The refusal to take the Chartered Accountant's certificate on record was upheld and the refund appeal failed.

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