https://www.taxtmi.com/caselaws?id=243561 The Tribunal rejected the miscellaneous application seeking admission of additional evidence in Appeal Nos. E/1508, 1509/11 & E/1760/11 under Rule 23 of the CESTAT (Procedure) Rules, 1982. The judgment emphasized that the evidence should be essential for deciding the matter at hand and highlighted the conditions for admitting additional evidence, citing relevant case law. It concluded that the additional evidence, such as product literature and affidavits, was irrelevant to the classification issue, and thus, the application was deemed not maintainable. en-us Mon, 02 Dec 2013 00:00:00 +0530 Tue, 18 Nov 2014 11:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243561 The Tribunal rejected the miscellaneous application seeking admission of additional evidence in Appeal Nos. E/1508, 1509/11 & E/1760/11 under Rule 23 of the CESTAT (Procedure) Rules, 1982. The judgment emphasized that the evidence should be essential for deciding the matter at hand and highlighted the conditions for admitting additional evidence, citing relevant case law. It concluded that the additional evidence, such as product literature and affidavits, was irrelevant to the classification issue, and thus, the application was deemed not maintainable. Case-Laws Central Excise Mon, 02 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243561