https://www.taxtmi.com/caselaws?id=82063 Additional evidence in appeal is admissible only when the appellate tribunal itself requires it to pronounce judgment or for some substantial cause under Rule 23 of the CEGAT (Procedure) Rules, 1982 read with Order XLI Rule 27 CPC principles. It cannot be received merely to strengthen a party's case, fill gaps in the record, or make out a fresh case on appeal. The four documents were intended to support a new and stronger case for confiscation, so they were refused and the application was rejected. en-us Tue, 08 Sep 1992 00:00:00 +0530 Fri, 01 Jul 2011 16:41:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82063 Additional evidence in appeal is admissible only when the appellate tribunal itself requires it to pronounce judgment or for some substantial cause under Rule 23 of the CEGAT (Procedure) Rules, 1982 read with Order XLI Rule 27 CPC principles. It cannot be received merely to strengthen a party's case, fill gaps in the record, or make out a fresh case on appeal. The four documents were intended to support a new and stronger case for confiscation, so they were refused and the application was rejected. Case-Laws Customs Tue, 08 Sep 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82063