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?

 

[KASTURI SETHI]

Go through all the relevant case laws mentioned in the judgement.

2022 (7) TMI 656 - CESTAT AHMEDABAD - REYNOLDS PETRO CHEM LTD. Versus COMMISSIONER OF C. EX. & S.T., SURAT-I

 

[KASTURI SETHI]

2022 (7) TMI 768 - CESTAT AHMEDABAD - SHRESTH LEASING & FINANCE LTD. Versus COMMR. OF C. EX. & S.T., SURAT-I

 

[KASTURI SETHI]

2021 (1) TMI 1091 - ALLAHABAD HIGH COURT - ANANDESHWAR TRADERS Versus STATE OF UTTAR PRADESH

[Padmanathan KV]

What was the reason for non submission of the documents during Adjudication and before Commissioner (Appeals)?

[Vasudev Mehta]

Dear Sir,

The Revenue had gone into appeal before Commissioner (Appeals) on the ground that certain documents were not verified by the Adjudicating Authority.  The matter is of 26AS Vs ST 3 Returns wherein the assesse adequately explained the difference between ST-3 and 26AS and Adjudicating Authority passed a speaking order. The documents were shown to the adjudicating authority but the adjudicating authority did not record the same in his order and at the time of hearing before the Commissioner (Appeals) they told that these documents have already been shown to Adjudicating Authority and certain documents were missing, hence requested for remand. But the Commissioner (Appeals) passed the order that documents were not submitted to the Adjudicating Authority hence confirmed the demand without remanding it to the Adjudicating Authority

[KASTURI SETHI]

The Commissioner (Appeals) cannot remand the case back to the Adjudicating Authority. The Commissioner (Appeals) has either to accept  or reject the appeal. 

[Vasudev Mehta]

Sir, in many cases they are remanding the matter using the decision of supreme court that commissioner appeals can remand for verification 

[KASTURI SETHI]

Verification is a separate issue. Verification of the records/information  before the decisions isv not remanding  back.

AI Summary

Admission of additional evidence: tribunal may consider late documents subject to Rule 23 conditions and cause for non production. Whether the CESTAT may admit additional evidence under Rule 23 is contested where documents were shown to the adjudicating authority but not recorded and the Commissioner (Appeals) confirmed demand for non submission. The discussion cites tribunal and High Court decisions, and distinguishes remand for verification from admission of late evidence, focusing on relevance, materiality and reasons for prior non production.