https://www.taxtmi.com/caselaws?id=82682 Additional evidence in appellate proceedings under Rule 23 of the CEGAT (Procedure) Rules, 1982 may be admitted only sparingly and for sufficient cause, and the appellate forum should ordinarily remain confined to the record before the lower authority. The Tribunal held that the Department's material was not a continuation of the earlier record, was sought at a late stage, and could have been produced before the adjudicating authority. Its admission would have filled a lacuna rather than met the ends of justice, so the application was rejected and no further evidence was permitted. en-us Mon, 23 Aug 1993 00:00:00 +0530 Wed, 06 Jul 2011 17:25:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82682 Additional evidence in appellate proceedings under Rule 23 of the CEGAT (Procedure) Rules, 1982 may be admitted only sparingly and for sufficient cause, and the appellate forum should ordinarily remain confined to the record before the lower authority. The Tribunal held that the Department's material was not a continuation of the earlier record, was sought at a late stage, and could have been produced before the adjudicating authority. Its admission would have filled a lacuna rather than met the ends of justice, so the application was rejected and no further evidence was permitted. Case-Laws Customs Mon, 23 Aug 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82682