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Issues:
1. Admission of additional evidence in the appeal. Analysis: The judgment revolves around the issue of admitting additional evidence in the appeal. The revenue filed a miscellaneous application seeking admission of the affidavit of Shri R.N. Rustagi, son of an Assistant Collector of Central Excise. The respondent, represented by Mrs. Zutshi, argued for the admission of the additional evidence, emphasizing its importance for the proper disposal of the appeal. On the other hand, the appellant's advocate, Shri Asthana, contended that the evidence was not contemporaneous and was being introduced at the appellate stage to fill gaps and lacunae in the case, which should not be allowed. He cited legal provisions and precedents, including Rule 23 of the Customs, Excise and Gold (Control) Appellate Tribunal (Procedure) Rules, 1982, and judgments of the Hon'ble Supreme Court and the Tribunal, to support his argument for rejecting the application. The Tribunal considered both parties' arguments and reviewed the facts of the case. Referring to a previous judgment, the Tribunal highlighted the importance of not permitting additional evidence at a late stage to introduce new controversies not part of the original pleadings. The applicant's request to admit the affidavit of an expert who was not involved in the adjudication process was scrutinized in light of Section 45 of the Indian Evidence Act, which pertains to technical expert opinions. The Tribunal noted that the applicant was attempting to fill gaps in the proceedings before the Tribunal, which had already been examined extensively at the adjudicating authority level. Drawing from the Supreme Court's precedent, the Tribunal emphasized that additional evidence should not be allowed merely to address deficiencies in presenting a case at the proper stage unless there is a specific need identified by the appellate court itself to ensure justice between the parties. Ultimately, the Tribunal found no merit in the application, as the applicant failed to demonstrate sufficient cause for not presenting the evidence earlier and dismissed the miscellaneous application seeking admission of additional evidence. In conclusion, the judgment delves into the principles governing the admission of additional evidence in appellate proceedings, emphasizing the need for parties to present their case adequately at the appropriate stage and limiting the introduction of new evidence solely to address gaps identified by the appellate court itself. The decision underscores the importance of procedural fairness and adherence to established legal standards in handling requests for additional evidence in appeals.
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