https://www.taxtmi.com/caselaws?id=155468 Admission of additional evidence at the appellate stage requires a showing of bona fide necessity and sufficient cause; where the documents were long in the assessee's possession and earlier opportunities existed, refusal was justified. Clearance of inputs without duty payment or reversal of Modvat credit sustained the duty demand because admissions and surrounding material proved the factual basis. Omission of the Central Excise Rules, 1944 did not abate pending proceedings, as section 38A preserves actions under the former regime unless a contrary intention appears. Penalties were set aside where the assessee's penalty was imposed on a confused composite basis and the General Manager's liability was not clearly established under the relevant penal provision. en-us Tue, 19 Jan 2010 00:00:00 +0530 Mon, 29 May 2017 09:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155468 Admission of additional evidence at the appellate stage requires a showing of bona fide necessity and sufficient cause; where the documents were long in the assessee's possession and earlier opportunities existed, refusal was justified. Clearance of inputs without duty payment or reversal of Modvat credit sustained the duty demand because admissions and surrounding material proved the factual basis. Omission of the Central Excise Rules, 1944 did not abate pending proceedings, as section 38A preserves actions under the former regime unless a contrary intention appears. Penalties were set aside where the assessee's penalty was imposed on a confused composite basis and the General Manager's liability was not clearly established under the relevant penal provision. Case-Laws Central Excise Tue, 19 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155468