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TMI Blog2014 (12) TMI 406X X X X Extracts X X X X X X X X Extracts X X X X ..... ces is not allowed and the matter is not remanded, it would result in a peculiar situation where the same issue would be receiving different treatments for different periods – in the interest of justice and to ensure uniform treatment of the same issues for all the different periods, matter is remanded to original authority for adjudication afresh. - E/3140/2011-DB, E/131/2010-DB - Final Order. 20712-20713/2014 - Dated:- 6-5-2014 - SHRI B.S.V.MURTHY AND SHRI S.K. MOHANTY, JJ. For the Appellant : Mr. B. N. Gururaj Adv For the Respondent : N. Jagadish, A.R. JUDGEMENT Per : B.S.V.MURTHY In these miscellaneous applications appellants are seeking remand of the matter to the original adjudicating authority on. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... neader House, the Tribunal refused to consider the submission in view of the fact that appellant had not given any justification for non-production of the documents before the adjudicating authority or even before the Commissioner (Appeals). In this case, the learned counsel submitted that they had not taken these grounds since the appellants were very confident that Agarbathi masala was not excisable and not marketable and they expected to succeed on this ground alone. Therefore, there was failure to submit alternative grounds and only when they failed, they realized that they should have made such alternative grounds. We find this explanation to be reasonable. As regards the decision in the case of United Machinery Works (P) Ltd., the lea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the case of Jain Exports Pvt. Ltd. v. Union of India reported in 1993 (66) E.L.T. 537 (SC). Following the ratio of these decisions we do not find any reason to allow the application filed by the appellants for placing on record additional evidence. The application is accordingly rejected. 5. We find that in this case, it was not held that such submission of additional evidence should be totally disallowed. It was held that these should be treated as an exception and such exception should be exercised sparingly and judiciously. In this case, if we do not allow the submission of these additional evidences and remand the matter to the original adjudicating authority, it would result in a peculiar situation in the sense that if Commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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