https://www.taxtmi.com/caselaws?id=73961 Rule 5 of the Customs (Appeals) Rules, 1982 was treated as a substantive safeguard of natural justice because it protects the opposite party's right to examine and rebut additional evidence. The appellate authority had relied on post-order documents without following the prescribed procedure for admitting such evidence or giving the department an opportunity to test it, causing substantial prejudice. The order-in-appeal was therefore set aside and the matter remanded for fresh disposal after due compliance with the procedural requirements. en-us Wed, 13 Apr 1988 00:00:00 +0530 Sat, 04 Jun 2011 17:18:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73961 Rule 5 of the Customs (Appeals) Rules, 1982 was treated as a substantive safeguard of natural justice because it protects the opposite party's right to examine and rebut additional evidence. The appellate authority had relied on post-order documents without following the prescribed procedure for admitting such evidence or giving the department an opportunity to test it, causing substantial prejudice. The order-in-appeal was therefore set aside and the matter remanded for fresh disposal after due compliance with the procedural requirements. Case-Laws Central Excise Wed, 13 Apr 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73961