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    <title>1992 (2) TMI 219 - CEGAT, NEW DELHI</title>
    <link>https://www.taxtmi.com/caselaws?id=81779</link>
    <description>The Tribunal allowed the introduction of additional evidence and grounds in multiple appeals consolidated for disposal. The Revenue sought to introduce technical literature and documents related to a compressive shrinkage Range Machine, arguing their importance to the case. The Tribunal permitted the production of catalogues and technical leaflets but raised objections to specific documents, deeming them as clarification rather than new evidence prejudicing the assessee. Legal precedents supporting the allowance of new grounds and evidence were cited, emphasizing the principles of natural justice. Ultimately, the applications to introduce additional evidence and grounds were approved, and the cases were scheduled for final hearing.</description>
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    <pubDate>Thu, 20 Feb 1992 00:00:00 +0530</pubDate>
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      <title>1992 (2) TMI 219 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=81779</link>
      <description>The Tribunal allowed the introduction of additional evidence and grounds in multiple appeals consolidated for disposal. The Revenue sought to introduce technical literature and documents related to a compressive shrinkage Range Machine, arguing their importance to the case. The Tribunal permitted the production of catalogues and technical leaflets but raised objections to specific documents, deeming them as clarification rather than new evidence prejudicing the assessee. Legal precedents supporting the allowance of new grounds and evidence were cited, emphasizing the principles of natural justice. Ultimately, the applications to introduce additional evidence and grounds were approved, and the cases were scheduled for final hearing.</description>
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      <pubDate>Thu, 20 Feb 1992 00:00:00 +0530</pubDate>
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