https://www.taxtmi.com/caselaws?id=82197 Rule 23 of the CEGAT (Procedure) Rules, 1982 governing additional evidence was treated as analogous to Order XLI Rule 27 of the Code of Civil Procedure. The request to adduce further documents was rejected because the record did not clearly show what had been produced before the lower authorities, the application was unsupported by affidavit, prior production was not established, and the vernacular translations were not properly authenticated. In the absence of reliable material demonstrating sufficient cause, the Tribunal declined to admit the additional evidence. en-us Tue, 24 Jan 1989 00:00:00 +0530 Sat, 02 Jul 2011 16:16:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82197 Rule 23 of the CEGAT (Procedure) Rules, 1982 governing additional evidence was treated as analogous to Order XLI Rule 27 of the Code of Civil Procedure. The request to adduce further documents was rejected because the record did not clearly show what had been produced before the lower authorities, the application was unsupported by affidavit, prior production was not established, and the vernacular translations were not properly authenticated. In the absence of reliable material demonstrating sufficient cause, the Tribunal declined to admit the additional evidence. Case-Laws Central Excise Tue, 24 Jan 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82197