https://www.taxtmi.com/caselaws?id=84514 Additional documentary evidence may be admitted under Rule 23 of the CEGAT (Procedure) Rules where it is relevant to the issue in appeal and necessary to support an effective defence. The appellant sought to file material bearing on the number of workers employed in the factory, said to affect the applicability of the industrial licensing regime under the Industries (Development & Regulation) Act, 1951. The documents were taken on record, and their evidentiary value and sufficiency were left for determination at the hearing of the main appeal. en-us Sun, 30 Jul 1995 00:00:00 +0530 Sun, 22 Jun 2025 10:49:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84514 Additional documentary evidence may be admitted under Rule 23 of the CEGAT (Procedure) Rules where it is relevant to the issue in appeal and necessary to support an effective defence. The appellant sought to file material bearing on the number of workers employed in the factory, said to affect the applicability of the industrial licensing regime under the Industries (Development & Regulation) Act, 1951. The documents were taken on record, and their evidentiary value and sufficiency were left for determination at the hearing of the main appeal. Case-Laws Customs Sun, 30 Jul 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84514