Additional evidence before CEGAT must assist decision-making; affidavits unnecessary for issues already argued were refused admission.

Rule 23 of the CEGAT (Procedure) Rules, 1982 permits additional evidence only where it assists the Tribunal in passing appropriate orders. Affidavits already relating to matters raised in argument were held unnecessary, because oral assertions could be answered by oral rebuttal and the proposed material would only widen the proceedings and cause delay. The affidavits were therefore refused admission and not taken on record.

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Issues: Whether the affidavits sought to be produced as additional evidence should be taken on record under Rule 23 of the CEGAT (Procedure) Rules, 1982.

Analysis: Rule 23 permits additional evidence where it would assist the Tribunal in passing appropriate orders. The affidavits sought to be filed were directed to matters already raised in argument, and the Tribunal found that oral assertions made during hearing could be met by oral rebuttal rather than by introducing further affidavit evidence. The proposed material was not considered necessary for deciding the matter, and admitting it would unnecessarily enlarge the scope of the proceedings and cause delay.

Conclusion: The affidavits were refused admission and were not taken on record.

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