2008 (10) TMI 55

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..... ut payment of duty by not issuing any Central Excise document - it was obligatory on the part of the appellant to file an application to adduce additional evidence before the tribunal, which was not done by appellant – tribunal was justified in rejecting affidavit filed by appellant, and confirming the order of lower authority on basis of statement of factory manager
D.K. Deshmukh & J.P. Devadh .....

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..... rocedure) Rules, 1982, it was obligatory on the part of the appellant to file an application to adduce additional evidence before the tribunal. The appellant has not made any application in writing before the tribunal. 2. In this view of the matter, the findings recorded by the tribunal in rejecting the affidavit filed by Mr. Malegavi and upholding the order passed by the lower authority solely o .....

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