https://www.taxtmi.com/caselaws?id=82157 Additional evidence in appeal may be admitted only where admissible material was wrongly excluded, was not within the party's knowledge despite due diligence, or is necessary for proper adjudication or other substantial cause. The two proposed letters were not treated as mere clarification of existing records; they were aimed at challenging comparability of prices used for valuation and at weakening the Department's evidence. That was viewed as impermissible creation of evidence after proceedings had begun, so the request to admit them was refused. en-us Mon, 12 Oct 1992 00:00:00 +0530 Sat, 02 Jul 2011 12:57:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82157 Additional evidence in appeal may be admitted only where admissible material was wrongly excluded, was not within the party's knowledge despite due diligence, or is necessary for proper adjudication or other substantial cause. The two proposed letters were not treated as mere clarification of existing records; they were aimed at challenging comparability of prices used for valuation and at weakening the Department's evidence. That was viewed as impermissible creation of evidence after proceedings had begun, so the request to admit them was refused. Case-Laws Customs Mon, 12 Oct 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82157