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<h1>Appellate Tribunal denies late affidavit on machinery parts in sugar manufacturing case.</h1> The Appellate Tribunal CEGAT, New Delhi rejected the appellant's request to introduce a belated affidavit by a Chartered Engineer supporting their claim ... Appeal - Additional evidence The Appellate Tribunal CEGAT, New Delhi rejected the appellant's request to bring on record a belated affidavit by a Chartered Engineer supporting their claim that certain items are parts of plant/machinery used in sugar manufacturing. The affidavit was deemed too late and not allowed as additional evidence.