https://www.taxtmi.com/caselaws?id=50465 Material evidence available in the departmental record, though not produced before the adjudicating authority, may be admitted at the appellate stage when it is relevant to the dispute. The additional declarations relating to Modvat credit were therefore admitted, but their effect required further factual examination and could not be finally determined on appeal. The matter was remanded for de novo adjudication, including consideration of the filing of declarations and limitation. en-us Tue, 30 Jan 2001 00:00:00 +0530 Sat, 21 Aug 2010 18:31:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50465 Material evidence available in the departmental record, though not produced before the adjudicating authority, may be admitted at the appellate stage when it is relevant to the dispute. The additional declarations relating to Modvat credit were therefore admitted, but their effect required further factual examination and could not be finally determined on appeal. The matter was remanded for de novo adjudication, including consideration of the filing of declarations and limitation. Case-Laws Central Excise Tue, 30 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50465