2016 (4) TMI 1244

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....T ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. The department has challenged the order dated 10.9.2015 passed by CESTAT by which the Tribunal rejected the department's rectification application. 2. Earlier the Tribunal had by a detailed order dated 4.12.2014 allowed the appeal of the assessee and reversed the order of Commissioner(Appeals), Kandla. In such proceedings also t....

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....meaning of Rule 23 of the CESTAT Procedure Rules, 1982? B. Whether in the facts and circumstances of the case, the Tribunal was obliged to allow application of the Revenue to adduce additional evidence in the form of Ullage Report and additional facts for determination of charge of misdeclaration of goods made in the bills of entry made by the importer, in the interest of justice?" 3. Having he....