https://www.taxtmi.com/caselaws?id=74326 Additional evidence in appeal is not admitted as a matter of course under Rule 23 of the CEGAT Procedure Rules, 1982; it may be received only for sufficient cause, where necessary for disposal of the appeal, or where a party lacked adequate opportunity below. A limitation plea not raised before the adjudicating authority could not be supported by new documents because it would require fresh factual inquiry and amounted to filling gaps in the case. By contrast, extracts from reference books and a notification were admitted where no objection was raised and no bar to receipt was found. en-us Mon, 13 Mar 1989 00:00:00 +0530 Wed, 08 Jun 2011 11:48:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74326 Additional evidence in appeal is not admitted as a matter of course under Rule 23 of the CEGAT Procedure Rules, 1982; it may be received only for sufficient cause, where necessary for disposal of the appeal, or where a party lacked adequate opportunity below. A limitation plea not raised before the adjudicating authority could not be supported by new documents because it would require fresh factual inquiry and amounted to filling gaps in the case. By contrast, extracts from reference books and a notification were admitted where no objection was raised and no bar to receipt was found. Case-Laws Central Excise Mon, 13 Mar 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74326