https://www.taxtmi.com/caselaws?id=93024 Additional documents were admitted on record in an excise valuation dispute because the appellant's invoices and declaration under Rule 173C were specifically referred to in the show cause notice and were therefore relevant to the issues in dispute. The Tribunal adopted a liberal approach to the competitor's invoices as well, holding that questions of relevance and comparative probative value could be assessed in the main appeal and that refusal at the threshold was unwarranted where the material might assist in determining valuation under the applicable excise framework. The documents were accordingly taken on record. en-us Fri, 20 Aug 1999 00:00:00 +0530 Mon, 07 Nov 2011 17:27:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93024 Additional documents were admitted on record in an excise valuation dispute because the appellant's invoices and declaration under Rule 173C were specifically referred to in the show cause notice and were therefore relevant to the issues in dispute. The Tribunal adopted a liberal approach to the competitor's invoices as well, holding that questions of relevance and comparative probative value could be assessed in the main appeal and that refusal at the threshold was unwarranted where the material might assist in determining valuation under the applicable excise framework. The documents were accordingly taken on record. Case-Laws Central Excise Fri, 20 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93024