https://www.taxtmi.com/caselaws?id=94529 Additional evidence at the appellate stage may be admitted only where it is not newly created after the impugned order and is relevant to explaining the goods in dispute. Photographs and technical literature were accepted on record because they assisted in describing the nature and function of the goods. Expert certificates from IIT Bombay, VJTI and a Chartered Engineer were rejected because they were issued long after the Collector (Appeals)' order and were therefore belated. The application was partly allowed, with the remaining material excluded as too late for admission at that stage. en-us Thu, 13 Jan 2000 00:00:00 +0530 Wed, 23 Nov 2011 11:45:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94529 Additional evidence at the appellate stage may be admitted only where it is not newly created after the impugned order and is relevant to explaining the goods in dispute. Photographs and technical literature were accepted on record because they assisted in describing the nature and function of the goods. Expert certificates from IIT Bombay, VJTI and a Chartered Engineer were rejected because they were issued long after the Collector (Appeals)' order and were therefore belated. The application was partly allowed, with the remaining material excluded as too late for admission at that stage. Case-Laws Central Excise Thu, 13 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94529