2010 (2) TMI 343

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....yan, Consultant, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - Revenue is aggrieved by the order of the Commissioner (Appeals) setting aside the demand of duty on cotton yarn containing Synthetic Staple fibre manufactured and cleared by the respondents from their factory during the relevant period, on the ground that the final product on which duty demand was raised and ....

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.... resold and only the cotton waste segregated out of the mixed waste was cleared to the assessees' factory, were not produced before the adjudicating authority. The Commissioner (Appeals) has therefore, taken into account documents which were not produced before the lower authority, for the first time in the appeal. As per Rule 5 of the Central Excise (Appeals) Rules, an appellant shall not be enti....

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....ellant to adduce evidence relevant to any ground of appeal. The present case does not come under any of the exclusions contained in Rule 5 of the Central Excise Appeals Rules. Therefore, the Commissioner (Appeals) ought not to have decided the case on the basis of documents which were produced before him for the first time in appeal. We, therefore, set aside the impugned order and remand the case....