TMI Blog2008 (2) TMI 68X X X X Extracts X X X X X X X X Extracts X X X X ..... laced before the Tribunal - Tribunal is vested with the power to consider documents of quasi judicial nature (which were available but not produced) even at the stage of variation of the order - production of documents in the possession of the petitioners does not amount to change in the circumstances – Tribunal is directed to consider the documents X X X X Extracts X X X X X X X X Extracts X X X X ..... ook a view that modification can be sought only on grounds arising out of the change in circumstances which was not so in the present case. The application was rejected.. 2. The case of the petitioners is that in similar circumstances in the case of the petitioners themselves where they were consignors the A.O. had held the liability as that of the consignee. It is submitted that these orders tho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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