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Issues:
1. Admissibility of additional evidence in the appeal. 2. Consideration of letters seeking clarification from TELCO. 3. Interpretation of the law on admitting additional evidence. 4. Comparison with previous judgments on admitting evidence. 5. Rejection of the application for admitting additional evidence. Analysis: 1. The primary issue in this case is the admissibility of additional evidence in the appeal. The appellants sought to introduce two letters seeking clarification from TELCO regarding the imported goods. The contention was that these letters were crucial for deciding the case and did not aim to fill any gaps in the evidence presented. The appellant argued that the letters were meant to clarify information relied upon by the Department in the adjudicating order. 2. The focus shifted to the letters in question and whether they were admissible as evidence. The Tribunal examined the scope of the letters and the nature of the information sought from TELCO. The letters raised queries regarding the comparability of prices for different car parts and the validity of price lists. TELCO's response indicated differences in prices for various car parts and clarified that the prices quoted were for original Mercedes Benz and Honda spare parts, not for the imported parts in question. 3. The Tribunal delved into the legal principles governing the admission of additional evidence in appellate proceedings. It was established that additional evidence could be allowed if lower authorities had wrongly refused to admit it, or if the appellate court required the evidence for a just decision. However, the Tribunal emphasized that parties cannot create new evidence during the appeal process and must rely on existing facts and information. 4. The Tribunal compared the present case with previous judgments cited by the appellant's representative. In the case of Collector of Central Excise v. Subros Ltd., the admission of additional evidence was justified as it clarified an existing certificate. Similarly, in M/s. A.K. Industries v. C.C. Bombay, evidence related to goods damage was allowed as the correspondence began before the proceedings. However, the facts of these cases differed significantly from the current situation where the letters were seen as attempts to create new evidence rather than clarify existing facts. 5. Ultimately, the Tribunal rejected the application for admitting the two letters as additional evidence. It was concluded that the letters did not meet the criteria for admissibility, as they were perceived as attempts to create evidence during the appeal process rather than clarifying existing information. The Miscellaneous Application seeking admission of additional evidence was consequently rejected. In summary, the judgment focused on the strict criteria for admitting additional evidence in appellate proceedings, emphasizing the importance of relying on existing facts and not creating new evidence during the appeal process. The decision was based on the interpretation of the law and a comparison with relevant precedents, ultimately leading to the rejection of the application for additional evidence.
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