https://www.taxtmi.com/caselaws?id=96128 The Tribunal found it appropriate to remand the matter for fresh consideration because the assessee had not produced the relevant documents before the lower authority within the stipulated time and sought an additional opportunity to place evidence on record. It directed reconsideration of the deduction claim afresh by the Assistant Commissioner after affording the assessee a further chance to produce supporting evidence. en-us Wed, 18 Apr 2001 00:00:00 +0530 Sat, 17 Dec 2011 14:59:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96128 The Tribunal found it appropriate to remand the matter for fresh consideration because the assessee had not produced the relevant documents before the lower authority within the stipulated time and sought an additional opportunity to place evidence on record. It directed reconsideration of the deduction claim afresh by the Assistant Commissioner after affording the assessee a further chance to produce supporting evidence. Case-Laws Central Excise Wed, 18 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96128