https://www.taxtmi.com/caselaws?id=101945 Additional evidence in appeal cannot be relied on unless the conditions for its admission under the appellate rules are first satisfied, particularly where the assessee's stand has changed from the original proceedings and the document was not tested at the adjudication stage. Because the impugned certificate required verification and the department needed an opportunity to rebut it, the Commissioner (Appeals) should not have acted on it without compliance with the rule. The order was set aside and the matter remanded for fresh consideration in accordance with law. en-us Sat, 02 Feb 2002 00:00:00 +0530 Mon, 13 Feb 2012 12:38:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101945 Additional evidence in appeal cannot be relied on unless the conditions for its admission under the appellate rules are first satisfied, particularly where the assessee's stand has changed from the original proceedings and the document was not tested at the adjudication stage. Because the impugned certificate required verification and the department needed an opportunity to rebut it, the Commissioner (Appeals) should not have acted on it without compliance with the rule. The order was set aside and the matter remanded for fresh consideration in accordance with law. Case-Laws Central Excise Sat, 02 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101945