2024 (9) TMI 1555

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....orised Representative for the Respondent ORDER This appeal is filed against Order in Appeal C. Cus. No. 1500/2014 dated 14.8.2014 passed by the Commissioner of Customs (Appeals), Chennai. 2. Brief facts of the case are that the appellant filed refund claims for Rs.11,34,161/- being the differential duty between the duty already paid and the duty that would have been leviable if the benefi....

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.... the respondent. 3.1 The learned counsel for the appellant submits that in spite of the efforts made to get the relevant documents from the appellant as undertaken during the previous hearing, he was not in a position to get and produce the same before the Bench. He hence prayed that the Bench may pass suitable orders based on available records. 3.2 The learned Authorized Representative subm....

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....x Appellate Tribunal (Procedure) Rules, 1982 states that the parties to the appeal shall not be entitled to produce any additional evidence, either oral or documentary, before the Tribunal. Thus, the general principle is that the appellate court should not travel outside the record of the Original Authority, unless the Tribunal itself feels the need to do so. The Hon'ble Supreme Court has in its j....

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.... 1. no reasonable care or due diligence was shown in presenting the evidence at the Original forum. 2. the evidence would introduce a new cause of action which completely alters the appeal and would aid the appellant to establish a new case in an appeal, which seeks to take away a vested right of limitation or any other valuable right accrued to the other party. This could then lead ....