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TMI Blog1993 (8) TMI 174X X X X Extracts X X X X X X X X Extracts X X X X ..... l is as to whether the goods imported which have been found to be electron gun assembly with beaded body could qualify for benefit under notification No. 345/86-Cus., dated 16-6-1986. Since the interpretation of notification is essential to decide the issue, the opinions were sought from M/s. ELCINA and Department of Electronics and same may be taken on record to consider the issue. He said that appellants produced an opinion dated 4-10-1989 from the Department of Electronics through M/s. ELCINA which was referred to in the impugned order and since same was incomplete in nature, respondent approached the concerned officials of ELCINA to obtain specific clarification. He said that fresh opinion is in continuation of the earlier opinion obt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e following decisions of the Tribunal with reference to Rule 23, CEGAT (Procedure) Rules :- 1. Lili Foam Industries Pvt. Ltd. v. Collector of C. Ex. -1990 (46) E.L.T. 462. 2. Gaurav Paper Mills v. Collector of Central Excise -1989 (41) E.L.T. 522. 3. S.S. Rajan v. Collector of Customs -1993 (66) E.L.T. 102. 4. C.C.E. v. Prakash Calendar Factory -1992 (61) E.L.T. 81. 3. While countering the arguments Shri L.P. Asthana, learned Counsel for the party drew our attention to the detailed objections filed by the appellants with reference to the miscellaneous application and submitted that additional evidence cannot be permitted at this stage as this was filed very late in the proceedings at the appellate stage that too during the course ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ermitted at the appellate stage in order to enable one of the parties to remove certain lacuna and to fill in gap at later stage. He referred to the following decisions in support of his contention :- 1. AIR 1951 SC 196. 2. AIR 1980 SC 446. 3. AIR 1976 SC 1053. 4. AIR 1957 SC 912. 5. 1992 (62) E.L.T. 478. 6. 1993 (64) E.L.T. 100 7. 1985 (22) E.L.T. 63. 8. 1986 (24) E.L.T. 642. 9. 1986 (25) E.L.T. 559. 10. 1987 (32) E.L.T. 53. 11. Judgment Today 1993 Volume 4 SC-126 = 1993 (66) E.L.T. 537 (SC). 4. We have carefully considered the arguments advanced by both sides with reference to the miscellaneous application. This additional evidence is not in continuation of the previous opinion obtained by the party since the previ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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