https://www.taxtmi.com/caselaws?id=111771 The Tribunal rejected the appellant's attempt to introduce a certificate from foreign auditors as additional evidence in the case. Despite arguments emphasizing its importance, the Tribunal sided with the opposing party, highlighting the appellant's failure to present the document earlier in the proceedings. The Tribunal deemed the belated submission as lacking diligence and against established procedural rules, leading to the rejection of the additional evidence and the dismissal of the application seeking its admission. en-us Wed, 12 May 2004 00:00:00 +0530 Wed, 25 Apr 2012 12:05:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111771 The Tribunal rejected the appellant's attempt to introduce a certificate from foreign auditors as additional evidence in the case. Despite arguments emphasizing its importance, the Tribunal sided with the opposing party, highlighting the appellant's failure to present the document earlier in the proceedings. The Tribunal deemed the belated submission as lacking diligence and against established procedural rules, leading to the rejection of the additional evidence and the dismissal of the application seeking its admission. Case-Laws Customs Wed, 12 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111771