https://www.taxtmi.com/caselaws?id=81951 Additional evidence at the appellate stage is admissible only where sufficient cause is shown for its earlier non-production and the forum requires it to do justice. Rule 23 of the CEGAT (Procedure) Rules, 1982 was applied to reject an affidavit of an Assistant Collector because the matter had already been examined before the adjudicating authority, expert evidence had been considered earlier, and the affidavit appeared aimed at filling gaps in the case rather than supplying necessary evidence. The application was rejected and the additional evidence was not admitted. en-us Fri, 24 Jul 1992 00:00:00 +0530 Wed, 29 Jun 2011 18:40:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81951 Additional evidence at the appellate stage is admissible only where sufficient cause is shown for its earlier non-production and the forum requires it to do justice. Rule 23 of the CEGAT (Procedure) Rules, 1982 was applied to reject an affidavit of an Assistant Collector because the matter had already been examined before the adjudicating authority, expert evidence had been considered earlier, and the affidavit appeared aimed at filling gaps in the case rather than supplying necessary evidence. The application was rejected and the additional evidence was not admitted. Case-Laws Customs Fri, 24 Jul 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81951