2000 (1) TMI 371

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..... the Respondents. [Order per : Jyoti Balasundaram, Member (J)]. The impugned order of the Collector of Central Excise (Appeals) relates to classification of the goods described by the assessees as machine tools for working metal, for example, tube mill machinery, finishing lines, slitting lines, re-winding-cum-edge trimming line etc. The lower Appellate authority has classified all the .....

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..... their correct classification and therefore, pray that the additional documents may be taken on record. The prayer is opposed by the learned DR except in respect of Ann. G and K, on the ground that the applicants had sufficient opportunity to file any technical opinion in support of their claim regarding function of the goods before the Adjudicating authority as well as before the Collector (Appeal .....

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..... over six years from the period of passing of the impugned order. Therefore, these are documents which have come into existence only after the passing of the order of the Collector (Appeals) which is under challenge before the Tribunal and cannot be permitted to be brought on record at this belated stage. We, however, allow the photographs in Ann. G and the technical material in Ann. K to be brough .....

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