https://www.taxtmi.com/caselaws?id=31480 The dispute concerned whether any substantial question of law arose on the admission of additional evidence at the appellate stage and on the factual finding regarding deemed MODVAT credit. The appellate authority had accepted the assessee's explanation after considering the material before it, and the Tribunal upheld that factual finding. Section 35A of the Central Excise Act, 1944 permits the appellate authority to entertain additional grounds and make further inquiry where necessary. The cited Supreme Court order was treated as not creating any separate bar on additional evidence. As the finding of no uncounted stock or duty evasion was not shown to be perverse, the revenue challenge failed. en-us Wed, 27 Aug 2008 00:00:00 +0530 Thu, 30 Apr 2009 15:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31480 The dispute concerned whether any substantial question of law arose on the admission of additional evidence at the appellate stage and on the factual finding regarding deemed MODVAT credit. The appellate authority had accepted the assessee's explanation after considering the material before it, and the Tribunal upheld that factual finding. Section 35A of the Central Excise Act, 1944 permits the appellate authority to entertain additional grounds and make further inquiry where necessary. The cited Supreme Court order was treated as not creating any separate bar on additional evidence. As the finding of no uncounted stock or duty evasion was not shown to be perverse, the revenue challenge failed. Case-Laws Central Excise Wed, 27 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31480