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?

 

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.