https://www.taxtmi.com/caselaws?id=246261 The appellate court dismissed the application for production of additional evidence as the appellants failed to provide a valid reason for not presenting the documents earlier. The court found that the requested invoices were not crucial to the case, and the appellants did not justify the delay in producing them. The court also noted that the appellants did not seek assistance to obtain the documents from the other entity. Therefore, the application was rejected due to lack of sufficient cause for delay and relevance of the documents. en-us Mon, 27 Jun 2011 00:00:00 +0530 Thu, 13 Apr 2017 10:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246261 The appellate court dismissed the application for production of additional evidence as the appellants failed to provide a valid reason for not presenting the documents earlier. The court found that the requested invoices were not crucial to the case, and the appellants did not justify the delay in producing them. The court also noted that the appellants did not seek assistance to obtain the documents from the other entity. Therefore, the application was rejected due to lack of sufficient cause for delay and relevance of the documents. Case-Laws Central Excise Mon, 27 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246261