https://www.taxtmi.com/caselaws?id=82596 Where relevant evidence could not be produced earlier for sufficient cause, the appellate forum may admit additional material if exclusion would prejudice the defence and undermine natural justice. Here, fire damage to the factory records was accepted as sufficient cause, and the contemporaneous documents were treated as material to valuation and other factual issues. Refusal to consider that evidence, together with denial of cross-examination, was regarded as prejudicial and inconsistent with fair procedure. The additional evidence was therefore admitted and the matter remanded for fresh adjudication, with the adjudicating authority directed to verify the documents and decide the case after giving both sides an opportunity to adduce evidence. en-us Thu, 29 Apr 1993 00:00:00 +0530 Wed, 06 Jul 2011 12:16:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82596 Where relevant evidence could not be produced earlier for sufficient cause, the appellate forum may admit additional material if exclusion would prejudice the defence and undermine natural justice. Here, fire damage to the factory records was accepted as sufficient cause, and the contemporaneous documents were treated as material to valuation and other factual issues. Refusal to consider that evidence, together with denial of cross-examination, was regarded as prejudicial and inconsistent with fair procedure. The additional evidence was therefore admitted and the matter remanded for fresh adjudication, with the adjudicating authority directed to verify the documents and decide the case after giving both sides an opportunity to adduce evidence. Case-Laws Central Excise Thu, 29 Apr 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82596