https://www.taxtmi.com/caselaws?id=84316 Additional evidence at the appellate stage under Rule 23 of the CEGAT (Procedure) Rules, 1982 is an exception and should not be used to fill gaps in a party's case, especially where the material was available earlier without sufficient cause for non-production. The document also addresses clubbing of clearances, noting that a unit shown as M/s. National Machine Works was treated as not independently manufacturing the goods where the surrounding evidence showed inadequate power supply, doubtful electricity use, implausible diesel-based operations, machinery in the appellants' premises, and corroborative statements. On those materials, the goods were treated as the appellants' production for exemption purposes. en-us Fri, 07 Jul 1995 00:00:00 +0530 Thu, 21 Jul 2011 12:01:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84316 Additional evidence at the appellate stage under Rule 23 of the CEGAT (Procedure) Rules, 1982 is an exception and should not be used to fill gaps in a party's case, especially where the material was available earlier without sufficient cause for non-production. The document also addresses clubbing of clearances, noting that a unit shown as M/s. National Machine Works was treated as not independently manufacturing the goods where the surrounding evidence showed inadequate power supply, doubtful electricity use, implausible diesel-based operations, machinery in the appellants' premises, and corroborative statements. On those materials, the goods were treated as the appellants' production for exemption purposes. Case-Laws Central Excise Fri, 07 Jul 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84316