Just a moment...

Top
Help
×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
+ Post a Query
Post a New Query
Title :
0/200 char
Description :
Max 0 char
Category :
Delete Reply

Are you sure you want to delete your reply beginning with '' ?

Delete Issue

Are you sure you want to delete your Issue titled: '' ?

Discussion Forum

Back

All Issues

Advanced Search
Reset Filters
Search By:
Search by Text :
Press 'Enter' to add multiple search terms
Select Date:
FromTo
Category :
OR
Search by Issue ID:
NOTE: If you have inputs in both the fields, then results will be shown for issueId first.
Issue ID :

Additional evidence

Vasudev Mehta

Dear Sir,

The Commissioner (appeals) rejected the appeal on the ground that required documents were not submitted. The appellant could not submit the document at the time of hearing. Now, the appellant is now in possession of the documents. Can the appellant file an additional evidence before CESTAT?

Can CESTAT admit additional evidence now? Any case laws on Rule 23 of the CESTAT Procedure Rules?

 

Can Appellant Submit New Evidence to CESTAT After Appeal Rejection Due to Missing Documents? Exploring Legal Precedents. The discussion revolves around whether the appellant can submit additional evidence before the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) after the Commissioner (Appeals) rejected their appeal due to missing documents. The appellant now possesses the necessary documents and seeks guidance on submitting them. References to relevant case laws are provided, including decisions from CESTAT Ahmedabad and the Allahabad High Court. There is debate on whether the Commissioner (Appeals) can remand cases for document verification, with differing opinions on the authority to remand versus verify records. (AI Summary)
answers
Sort by
+ Add A New Reply
Hide
+ Add A New Reply
Hide
Recent Issues