2018 (3) TMI 347

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....ase are that the Appellant Shri A. N. Basu Choudhury is the Proprietor of M/s. Jas Engineers, engaged in the manufacture of various excisable goods classifiable under Chapter 72, 73 and 84 of the Central Excise Tariff Act, 1985. The appellant is also engaged in the fabrication work as a Sub Contractor by using own materials and also materials procured from outside. On 10.08.2004 the Officers of Anti Evasion Department of Central Excise visited the factory premises of the appellant and recovered certain documents and records. It has also conducted a Stock Verification. 3. A Show Cause Notice dated 28.05.2006 was issued proposing demand of duty of Rs. 19,89,229.00 along with interest and imposed penalty. 4. The Adjudicating authority co....

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.... is seen from the impugned Order of the Commissioner (Appeals) that the appellant contested the reversal of credit of Rs. 1,12,510.00 and Rs. 56,000.00. It has also contested the demand of Central Excise duty amounting to Rs. 1,20,839.00 and Rs. 1,96,181.00. Regarding the balance amount of demand of duty, the appellant have not contested during the hearing before the Commissioner (Appeals). Hence, the Commissioner (Appeals) dropped the reversal of Cenvat Credit and demand of Rs. 1,20,839.00 and upheld the demand of duty of the balance amount. 10. The appellant filed the instant appeal in 2012. Thereafter they filed the Miscellaneous Application for additional evidence on 12.01.2018 in the said application. It has prayed to drop the deman....

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....tated new facts and case laws in the Miscellaneous Application. Rule 23 of Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules 1982 provides production of additional evidence. Sub Rule (1) of Rule 23 provides that parties of the appeal shall not be entitled to produce any additional evidence either oral or documentary, before the Tribunal, but if the Tribunal is of the opinion that any documents should be produced or any witnesses should be examined or any affidavit should be filed to enable it to pass orders, may allow such documents to be produced or witnesses to be examined or affidavits to be filed or such evidence to be adduced. In the present application for additional evidence, the appellant had not produced any docu....