https://www.taxtmi.com/caselaws?id=91700 A Chartered Accountant's certificate tendered at the appellate stage to show that duty incidence had not been passed on was treated as factual evidence, not a new legal issue, in a refund claim under Section 11B of the Central Excise Act, 1944. Because the question of duty passing had already arisen during adjudication and the appellant could have produced the relevant accounts before the original authority, the appellate authority was justified in refusing to admit the certificate as additional evidence. The refusal to take the certificate on record was upheld and the refund claim failed. en-us Wed, 02 Dec 1998 00:00:00 +0530 Thu, 20 Oct 2011 12:54:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91700 A Chartered Accountant's certificate tendered at the appellate stage to show that duty incidence had not been passed on was treated as factual evidence, not a new legal issue, in a refund claim under Section 11B of the Central Excise Act, 1944. Because the question of duty passing had already arisen during adjudication and the appellant could have produced the relevant accounts before the original authority, the appellate authority was justified in refusing to admit the certificate as additional evidence. The refusal to take the certificate on record was upheld and the refund claim failed. Case-Laws Central Excise Wed, 02 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91700