https://www.taxtmi.com/caselaws?id=167149 Additional evidence may be admitted at the appellate stage where it is genuine, relevant, and could not effectively be produced earlier, particularly when no statutory bar prevents its reception. In a customs short-landing matter, the Tribunal treated the appeal as a continuation of the original proceedings and relied on Rule 23 of the CEGAT Procedure Rules to receive an amended outturn report that displaced the factual basis for the penalty. As the department did not dispute the report's genuineness, the request for remand was rejected, the penalty order was interfered with, and refund relief was directed after verification of payment. en-us Sat, 01 Sep 1984 00:00:00 +0530 Tue, 09 Dec 2014 14:10:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167149 Additional evidence may be admitted at the appellate stage where it is genuine, relevant, and could not effectively be produced earlier, particularly when no statutory bar prevents its reception. In a customs short-landing matter, the Tribunal treated the appeal as a continuation of the original proceedings and relied on Rule 23 of the CEGAT Procedure Rules to receive an amended outturn report that displaced the factual basis for the penalty. As the department did not dispute the report's genuineness, the request for remand was rejected, the penalty order was interfered with, and refund relief was directed after verification of payment. Case-Laws Customs Sat, 01 Sep 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167149