https://www.taxtmi.com/caselaws?id=329893 The appellate authority may accept and examine original invoices and bills as additional evidence where the earlier record already contained photocopies and there is no discrepancy or dispute about duty payment and accounting. Rule 5 of the Central Excise Rules, 2001 preserves the Commissioner (Appeals)' power to call for documents and assess evidence for disposal of the appeal. Acting as a fact-finding authority, the Commissioner (Appeals) could verify and appreciate the material produced before him, so the Revenue's challenge to the credit allowance failed. en-us Tue, 15 Mar 2016 00:00:00 +0530 Tue, 12 Jul 2016 11:23:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329893 The appellate authority may accept and examine original invoices and bills as additional evidence where the earlier record already contained photocopies and there is no discrepancy or dispute about duty payment and accounting. Rule 5 of the Central Excise Rules, 2001 preserves the Commissioner (Appeals)' power to call for documents and assess evidence for disposal of the appeal. Acting as a fact-finding authority, the Commissioner (Appeals) could verify and appreciate the material produced before him, so the Revenue's challenge to the credit allowance failed. Case-Laws Central Excise Tue, 15 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329893