https://www.taxtmi.com/caselaws?id=74523 Where material evidence supporting compliance with an exemption condition is produced late, the authority may still take it into account if it goes to the basis of the demand. The delayed end-use certificate was therefore condoned and had to be considered by the original authority on remand. Fresh adjudication was required after giving the appellants an opportunity of hearing, and the demand was not finally sustained on the existing record. en-us Fri, 06 Nov 1987 00:00:00 +0530 Thu, 09 Jun 2011 13:29:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74523 Where material evidence supporting compliance with an exemption condition is produced late, the authority may still take it into account if it goes to the basis of the demand. The delayed end-use certificate was therefore condoned and had to be considered by the original authority on remand. Fresh adjudication was required after giving the appellants an opportunity of hearing, and the demand was not finally sustained on the existing record. Case-Laws Customs Fri, 06 Nov 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74523