https://www.taxtmi.com/caselaws?id=74969 Additional evidence cannot be admitted on appeal to build a fresh case not founded in the show cause notice, especially where the documents were neither relied upon nor adjudicated below. The appellate process cannot be used to fill gaps in the Revenue's case or to introduce an extraneous issue that would deprive the other side of an opportunity to meet the allegation at the original stage. The application to produce the documents was therefore rejected. en-us Mon, 21 Aug 1989 00:00:00 +0530 Mon, 13 Jun 2011 16:45:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74969 Additional evidence cannot be admitted on appeal to build a fresh case not founded in the show cause notice, especially where the documents were neither relied upon nor adjudicated below. The appellate process cannot be used to fill gaps in the Revenue's case or to introduce an extraneous issue that would deprive the other side of an opportunity to meet the allegation at the original stage. The application to produce the documents was therefore rejected. Case-Laws Central Excise Mon, 21 Aug 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74969