https://www.taxtmi.com/caselaws?id=80093 Late-produced documentary evidence may be admitted at the appellate stage on sufficient cause being shown under Rule 23, so the Tribunal accepted the additional essentiality and consumption certificates. Where entitlement to exemption under Notification No. 179/80-Cus. depended on proof that the essentiality certificate existed at the time of import, and the genuineness and authenticity of the certificates remained unverified, the proper course was remand for fresh examination. The adjudicating authority was also directed to follow natural justice and grant personal hearing. en-us Fri, 29 Sep 1989 00:00:00 +0530 Tue, 14 Jun 2011 16:56:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80093 Late-produced documentary evidence may be admitted at the appellate stage on sufficient cause being shown under Rule 23, so the Tribunal accepted the additional essentiality and consumption certificates. Where entitlement to exemption under Notification No. 179/80-Cus. depended on proof that the essentiality certificate existed at the time of import, and the genuineness and authenticity of the certificates remained unverified, the proper course was remand for fresh examination. The adjudicating authority was also directed to follow natural justice and grant personal hearing. Case-Laws Customs Fri, 29 Sep 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80093