https://www.taxtmi.com/caselaws?id=80332 Additional evidence capable of straightforward verification and curing only a procedural lapse may be admitted at the appellate stage under Rule 23 of the CEGAT Procedure Rules, so the essentiality certificate and end-use affidavit were accepted on record. The exemption claim under Notification No. 179/80-Cus. then had to be reconsidered de novo on the basis of those documents, and the impugned orders were set aside with a remand for fresh adjudication. en-us Thu, 25 Jan 1990 00:00:00 +0530 Thu, 16 Jun 2011 11:32:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80332 Additional evidence capable of straightforward verification and curing only a procedural lapse may be admitted at the appellate stage under Rule 23 of the CEGAT Procedure Rules, so the essentiality certificate and end-use affidavit were accepted on record. The exemption claim under Notification No. 179/80-Cus. then had to be reconsidered de novo on the basis of those documents, and the impugned orders were set aside with a remand for fresh adjudication. Case-Laws Customs Thu, 25 Jan 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80332