TaxTMI 
TaxTMI 
2015 (12) TMI 944
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....e appeals for taking up additional documentary evidence along with their appeals. This Bench vide note order dt. 12.5.2015, directed the appellants to submit typed set of additional evidences in translated version in English. Accordingly, the MISC applications are taken up for hearing. 2. Appellants have filed seven documentary evidences in a spiral bound folder starting from pages 115 to 157 as under :- (1) Complaint filed before CJM Court, Coimbatore (2) Deposition of Mr. Beedu before CJM Court (3) Mahazar drawn dt. 23.8.1996 at URL (4) Inspection Report (5) Investigation Report (6) Statements of Accused before CJM Court (7) Judgeme....
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....rder dt. 19.12.2014 and submits that C.M.A filed before the Hon'ble High Court is specifically on two grounds and one of the main grounds was whether the Tribunal is right in rejecting the additional evidence which goes to the root of the matter that there no machineries available and the fact of manufacture is totally wrong? He submits that the Hon'ble High Court specifically directed the Tribunal to go into the issue raised by the present appellant on the plea of confiscation as well. 5. The first additional evidence is enclosed along with complaint in CC No.217/2004 which is annexed at pages 118 to 126 of the typed set. He drew our attention to list of documents enclosed with the complaint at Sl.No.8 viz. Delivery Advices of M....
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....he appellant of all the charges and the compliant is dismissed. He submits that all these evidences are not private documents but department documents duly filed by the Revenue before the Court. Therefore he pleaded that in the interest of justice and fair decision, these evidences are to be admitted as additional evidences and by admitting these evidences no prejudice will be caused to the Revenue. Since both Apex Court and Hon'ble High Court have remitted the case to Tribunal, these documents substantially will advance their defence in their case. He relied the following decisions :- (1) CCE Vs Subros Ltd. 1989 (43) ELT 543 (T) (2) Heavy Engineering Corp. Ltd. Vs CC 1990 (45) ELT 131 (T) (3....
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....s sufficient. She submits that Revenue appealed against Tribunal's order before Hon'ble Supreme Court and the Hon'ble Supreme Court set aside the Tribunal's order and allowed Revenue's appeal by remanding the case. She submits that clandestine removal attained finality and the additional evidence relied by appellant related to established clandestine removal which already attained finality and cannot be considered as fresh evidence. She relied Tribunal's order No.40912-40913/2015 dt. 18.3.2015 in the case of Shri Kiran Kumar and another Vs CC Chennai and also relied the following the case laws :- (1) CC Vs D.Bhoormull 2002-TIOL-253-SC-CUS (2) Universal Radiators Ltd. Vs CCE Coimbatore 2002 (14....
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....d by the department before the Court; there are mahazars, investigation report and the deposition made before the Commissioner. We also find that the appellant did not bring out any document or private document as new evidence. The mahazar drawn dt. 23.8.96 at the time of seizure during the investigation itself and also deposition of the investigating officer in Revenue case is legal documents. As regards Revenue's contention that Tribunal in their order dt. 29.8.2007 has already rejected the application of additional evidence, we find that Hon'ble Supreme Court has set aside the Tribunal's order and remanded the matter to Tribunal. 10. We also find that against the above Tribunal order, when the Revenue filed appeal before t....