TaxTMI 
TaxTMI 
Additional evidence
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....dditional evidence<br> Query (Issue) Started By: - Vasudev Mehta Dated:- 26-1-2025 Last Reply Date:- 1-2-2025 Service Tax<br>Got 8 Replies<br>Service Tax<br>Dear Sir, The Commissioner (appeals) rejected the appeal on the ground that required documents were not submitted. The appellant could not submit the document at the time of hearing. Now, the appellant is now in possession of the documents. C....
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....an the appellant file an additional evidence before CESTAT? Can CESTAT admit additional evidence now? Any case laws on Rule 23 of the CESTAT Procedure Rules? Reply By KASTURI SETHI: The Reply: Go through all the relevant case laws mentioned in the judgement. 2022 (7) TMI 656 - CESTAT AHMEDABAD - REYNOLDS PETRO CHEM LTD. Versus COMMISSIONER OF C. EX. & S.T., SURAT-I Reply By KASTURI SETHI: Th....
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....e Reply: 2022 (7) TMI 768 - CESTAT AHMEDABAD - SHRESTH LEASING & FINANCE LTD. Versus COMMR. OF C. EX. & S.T., SURAT-I Reply By KASTURI SETHI: The Reply: 2021 (1) TMI 1091 - ALLAHABAD HIGH COURT - ANANDESHWAR TRADERS Versus STATE OF UTTAR PRADESH Reply By Padmanathan KV: The Reply: What was the reason for non submission of the documents during Adjudication and before Commissioner (Appeals)? ....
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....Reply By Vasudev Mehta: The Reply: Dear Sir, The Revenue had gone into appeal before Commissioner (Appeals) on the ground that certain documents were not verified by the Adjudicating Authority. The matter is of 26AS Vs ST 3 Returns wherein the assesse adequately explained the difference between ST-3 and 26AS and Adjudicating Authority passed a speaking order. The documents were shown to the adju....
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....dicating authority but the adjudicating authority did not record the same in his order and at the time of hearing before the Commissioner (Appeals) they told that these documents have already been shown to Adjudicating Authority and certain documents were missing, hence requested for remand. But the Commissioner (Appeals) passed the order that documents were not submitted to the Adjudicating Autho....
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....rity hence confirmed the demand without remanding it to the Adjudicating Authority Reply By KASTURI SETHI: The Reply: The Commissioner (Appeals) cannot remand the case back to the Adjudicating Authority. The Commissioner (Appeals) has either to accept or reject the appeal. Reply By Vasudev Mehta: The Reply: Sir, in many cases they are remanding the matter using the decision of supreme court t....
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....hat commissioner appeals can remand for verification Reply By KASTURI SETHI: The Reply: Verification is a separate issue. Verification of the records/information before the decisions isv not remanding back.<br> Discussion Forum - Knowledge Sharing ....