https://www.taxtmi.com/caselaws?id=83677 Additional evidence was refused where the applicant gave no satisfactory explanation for not producing a document during adjudication, and an affidavit created after the impugned order could not displace findings already recorded on enquiry material. The commentary also notes that interim waiver of predeposit may be granted where the record does not prima facie establish the alleged drawback contravention or penalty liability, especially when export consignments were examined before drawback was sanctioned and foreign enquiries produced no adverse report. The material therefore supports strict scrutiny of late-produced evidence, while recognising that stay of recovery may follow a strong prima facie case pending appeal. en-us Fri, 23 Jul 1993 00:00:00 +0530 Thu, 14 Jul 2011 18:29:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83677 Additional evidence was refused where the applicant gave no satisfactory explanation for not producing a document during adjudication, and an affidavit created after the impugned order could not displace findings already recorded on enquiry material. The commentary also notes that interim waiver of predeposit may be granted where the record does not prima facie establish the alleged drawback contravention or penalty liability, especially when export consignments were examined before drawback was sanctioned and foreign enquiries produced no adverse report. The material therefore supports strict scrutiny of late-produced evidence, while recognising that stay of recovery may follow a strong prima facie case pending appeal. Case-Laws Customs Fri, 23 Jul 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83677