Additional evidence, Service Tax

[Vasudev Mehta]

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. Can 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?

 

Posts / Replies

[KASTURI SETHI]

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

 

[KASTURI SETHI]

2022 (7) TMI 768 - CESTAT AHMEDABAD - SHRESTH LEASING & FINANCE LTD. Versus COMMR. OF C. EX. & S.T., SURAT-I

 

[KASTURI SETHI]

2021 (1) TMI 1091 - ALLAHABAD HIGH COURT - ANANDESHWAR TRADERS Versus STATE OF UTTAR PRADESH