https://www.taxtmi.com/caselaws?id=302491 An appeal cannot be sustained on certificates or other material collected after adjudication and the first appellate proceedings when those documents were not part of the original record. The Tribunal stated that appellate review must proceed on the same set of documents that were before the adjudicating authority, and fresh evidence obtained later cannot be introduced to revive or support a demand that was reduced below on the evidence then available. On that basis, the Revenue's attempt to rely on post-order third-party certificates was rejected. en-us Tue, 03 Apr 2007 00:00:00 +0530 Mon, 30 May 2022 16:47:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=302491 An appeal cannot be sustained on certificates or other material collected after adjudication and the first appellate proceedings when those documents were not part of the original record. The Tribunal stated that appellate review must proceed on the same set of documents that were before the adjudicating authority, and fresh evidence obtained later cannot be introduced to revive or support a demand that was reduced below on the evidence then available. On that basis, the Revenue's attempt to rely on post-order third-party certificates was rejected. Case-Laws Service Tax Tue, 03 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=302491