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)