https://www.taxtmi.com/forum/issue?id=119548 Whether the CESTAT may admit additional evidence under Rule 23 is contested where documents were shown to the adjudicating authority but not recorded and the Commissioner (Appeals) confirmed demand for non submission. The discussion cites tribunal and High Court decisions, and distinguishes remand for verification from admission of late evidence, focusing on relevance, materiality and reasons for prior non production. en-us Sun, 26 Jan 2025 00:36:12 +0530 Sat, 01 Feb 2025 22:29:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119548 Whether the CESTAT may admit additional evidence under Rule 23 is contested where documents were shown to the adjudicating authority but not recorded and the Commissioner (Appeals) confirmed demand for non submission. The discussion cites tribunal and High Court decisions, and distinguishes remand for verification from admission of late evidence, focusing on relevance, materiality and reasons for prior non production. Discussion-Forum Service Tax Sun, 26 Jan 2025 00:36:12 +0530 https://www.taxtmi.com/forum/issue?id=119548