https://www.taxtmi.com/caselaws?id=791081 Rule 23 of the CESTAT Procedure Rules permits additional evidence where the documents are needed to enable the Tribunal to decide the appeal, where sufficient cause exists, or where the interests of justice require their production. The article explains that rejection of additional documents without applying this governing test constituted an error apparent on the face of the record, because the materials were relevant to the appellant's claim of ownership of the gold bars. It also states that, once that procedural error was recalled, the final appellate order could not stand and was likewise liable to recall under the Tribunal's power to rectify a mistake apparent from the record, with the appeal restored for fresh hearing. en-us Thu, 30 Apr 2026 00:00:00 +0530 Wed, 06 May 2026 08:32:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791081 Rule 23 of the CESTAT Procedure Rules permits additional evidence where the documents are needed to enable the Tribunal to decide the appeal, where sufficient cause exists, or where the interests of justice require their production. The article explains that rejection of additional documents without applying this governing test constituted an error apparent on the face of the record, because the materials were relevant to the appellant's claim of ownership of the gold bars. It also states that, once that procedural error was recalled, the final appellate order could not stand and was likewise liable to recall under the Tribunal's power to rectify a mistake apparent from the record, with the appeal restored for fresh hearing. Case-Laws Customs Thu, 30 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791081