2008 (9) TMI 241

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..... not to rely upon them, during the proceedings before lower authorities, hence the application should be rejected - hold that the reliance on and acceptability of these documents for arriving at a conclusion on the appeal, will be decided by the Bench, at the time of final hearing of the appeal - C/114/2008 - M/426/2008-WZB/C-II/(CSTB), - Dated:- 15-9-2008 - S/Shri M.V. Ravindran, Member (J) an .....

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..... ng for the respondents submit that the entire records were available all along and the revenue chose not to rely upon them, during the proceedings before lower authorities, hence the application should be rejected. 3. After consideration of the submissions made, we find that the additional documents, which the revenue wants to introduce at this stage, were no produced before the lower authorit .....

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