CESTAT Rule 23(1): Parties can't add new evidence in appeals, but tribunal may allow exceptions for fairness.

CESTAT Rule 23(1): Parties can't add new evidence in appeals, but tribunal may allow exceptions for fairness. https://www.taxtmi.com/highlights?id=43451 Principles of natural justice - Sub-Rule (1) of Rule 23 of the CESTAT Rules states that the parties to the appeal shall not be entitled to produce any additional evidence either oral or documentary - But in specific cases, tribunal may allow additional documents to be produced or witnesses to be examined or affidavit to be filed. en-us Sat, 22 Dec 2018 07:18:59 +0530 Sat, 22 Dec 2018 07:18:59 +0530 TaxTMI RSS Generator CESTAT Rule 23(1): Parties can't add new evidence in appeals, but tribunal may allow exceptions for fairness. https://www.taxtmi.com/highlights?id=43451 Principles of natural justice - Sub-Rule (1) of Rule 23 of the CESTAT Rules states that the parties to the appeal shall not be entitled to produce any additional evidence either oral or documentary - But in specific cases, tribunal may allow additional documents to be produced or witnesses to be examined or affidavit to be filed. Highlights Central Excise Sat, 22 Dec 2018 07:18:59 +0530 https://www.taxtmi.com/highlights?id=43451