https://www.taxtmi.com/caselaws?id=166015 Fresh evidence bearing on the correctness of a quantity shortage used to impose penalty may be admitted in the interests of justice even without a prior formal request for additional evidence. Where that material directly affects the basis of the penalty, the adjudicating authority must examine it before the penalty can be sustained or recomputed. The lower orders were therefore set aside and the matter was remanded for verification of the revised outturn and survey reports and for redetermination of penalty in accordance with law. en-us Mon, 24 Jan 1983 00:00:00 +0530 Fri, 22 Aug 2014 17:45:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166015 Fresh evidence bearing on the correctness of a quantity shortage used to impose penalty may be admitted in the interests of justice even without a prior formal request for additional evidence. Where that material directly affects the basis of the penalty, the adjudicating authority must examine it before the penalty can be sustained or recomputed. The lower orders were therefore set aside and the matter was remanded for verification of the revised outturn and survey reports and for redetermination of penalty in accordance with law. Case-Laws Customs Mon, 24 Jan 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166015