1999 (8) TMI 376

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....M.P. Baxi, Advocate, for the Appellant.  Shri Deepak Kumar, JDR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. -  This application is for permission to take on record certain documents prescribed as additional evidence by the applicants. 2. The first set of documents are copies of invoices issued under Rule 52A by the applicants indicating clearance of gla....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....length as to whether these documents were relevant and whether they merited admission for consideration. Shri Hidayatulla, learned Senior Counsel arguing for the applicants, relied upon the ratio of the Tribunal's judgment in the case of Wiegand India (P) Ltd. v. C.C.E. - 1995 (78) E.L.T. 331. In this judgment the Tribunal held that where the additional grounds went to the root of the issue, they ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ise Valuation Rules. The evidence in the form of the invoices issued by their competitor would go to establish the case under Rule 6(b)(i) which, as the learned DR submitted, was not a case before the Commissioner. But at the same time, as we have observed above, the show cause notice itself referred to sales made by the applicants to other dealers which sales would have determined the valuation u....