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TMI Blog1989 (8) TMI 179X X X X Extracts X X X X X X X X Extracts X X X X ..... f Item 25 of the Central Excise Tariff out of the iron scrap. They were also manufacturing steel ingots alleged to have been manufactured out of inputs i.e. steel ingots falling under sub-item 6(ii); Runners and Risers of sub-item 6(iii) and Blooms, billets, slabs and sheet bars of sub-item 7(ii), pieces roughly shaped by rolling or forging of iron and steel of sub-item 8, bar and rods, (excluding flats) of sub-item 9(ii) and angles, shapes and sections falling under sub-item 11 of T.I.25. On the steel ingots manufactured out of iron scrap the party was paying duty @ Rs. 200/- per M.T. as per classification list w.e.f. 10-7-1984 and @ Rs. 315/- per M.T. vide classification list w.e.f. 17-3-1985. While on the ingots alleged to have been manu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and 11 of the then Tariff Item No. 25 and no charge was made with regard to steel ingots manufactured out of iron scrap, flat cuttings, flat end cuttings and scarp (other than iron scrap). It is the case of the appellants in this Misc. application that they have seized records, vouchers, invoices which reveal the respondent, having purchased these inputs from various parties. The Department is seeking permission to produce these additional documents to substantiate and make out a case againt the-respondents for recovery of duty, of which, admittedly no reference was made in the show cause notice dated 1-8-1985. The Revenue has now produced zerox copies of fifty documents and seeks permission to produce as additional evidence. The Appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce is to fill in lacunae or bridge the gaps which were left out at the initial stage. 6. Shri K.D. Tayal, Sr. Departmental Representative argued the case for the appellants and sought for allowing the Misc. application and permit the Department to allow the additional documents/evidence. He urged the grounds made out in the application and submitted that the documents were contemporaneous in nature. He relied upon the following rulings 1. Collector of Central Excise v. Chengalrayan Co-operative Sugar Mills Ltd. [1989 (39) E.L.T. 551 (Tribunal) 2. A.K. Industries v. Collector of Customs, Bombay [1989 (40) E.L.T. 65 (Tribunal)] 3. Commissioner of Income-tax v. Mahalaxmi Textile Mills [ILR (66) 710 SC} 7. Shri AS. Chadha, Advocate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to fill up lacunae. Sufficient opportunity was available for State to produce - not utilised - hence should not be allowed 1. State of U.P. v. Man bodhan Lal Srivastava [AIR 1957 SC 922] 2. Natha Singh Others v. The Financial Commissioner, Taxation, Punjab Others [AIR 1976 SC 1053] Production of documents at second appellate stage should not be allowed. 3. Soonda Ram Another v. Rameswaralal Another [AIR 1975 SC 479 para 4] 4. Shivajirao Nilangakar Patil v. Dr. Mahesh Madhav Gosavi Others [AIR 1987 SC 294] 5. Mohinder Singh Gill Another v. The Chief Election Commissioner, New Delhi Others [AIR 1978 SC 851]." 8. The question that arises for our consideration is as to whether the Revenue can be permitted to produce t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... use notice. All the documents and evidence should confine itself to it. Other than those will be extraveous in nature. The benefit which has accrued to the assessee cannot be taken away by making out a fresh case and attempting to prove it without any charge made out or adjudication conducted over it. Such procedure is not contemplated in law. Therefore, documents sought to be introduced now at this belated stage are not in the nature of additional evidence. The rulings relied upon by the Revenue do no support them. It pertains to cases which are in the nature of additional evidence which centers around the controversy. Applying the ratio of the rulings cited by the Counsel for the respondents, the Misc. application deserves to be rejected ..... X X X X Extracts X X X X X X X X Extracts X X X X
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