https://www.taxtmi.com/caselaws?id=82795 The production register extract was admitted as additional evidence because it had a direct bearing on the dispute, was supported by affidavit, and the seized register remained with the Revenue. As the impugned order did not substantively discuss that record, the Tribunal found that the interests of justice required examination of the complete production register by the adjudicating authority. The matter was therefore remanded for fresh adjudication after giving both sides an opportunity to be heard and ensuring compliance with natural justice. en-us Fri, 10 Sep 1993 00:00:00 +0530 Thu, 07 Jul 2011 13:20:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82795 The production register extract was admitted as additional evidence because it had a direct bearing on the dispute, was supported by affidavit, and the seized register remained with the Revenue. As the impugned order did not substantively discuss that record, the Tribunal found that the interests of justice required examination of the complete production register by the adjudicating authority. The matter was therefore remanded for fresh adjudication after giving both sides an opportunity to be heard and ensuring compliance with natural justice. Case-Laws Central Excise Fri, 10 Sep 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82795