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TMI Blog2024 (9) TMI 1555X X X X Extracts X X X X X X X X Extracts X X X X ..... ocuments and statements were filed before us along with the appeal. Those documents were found to be not relating to the facts in issue and pertained to Anti-Dumping Duty as against the basic customs duty paid towards the impugned Bills of Entry claiming the benefit of Notification No. 30/2004-CE dated 9.7.2004. Ordinarily fresh evidence cannot be entertained at the Tribunal. Rule 23 of the Customs Excise Service Tax Appellate Tribunal (Procedure) Rules, 1982 states that the parties to the appeal shall not be entitled to produce any additional evidence, either oral or documentary, before the Tribunal. Thus, the general principle is that the appellate court should not travel outside the record of the Original Authority, unless the Tribunal i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... held that the appellant has not produced relevant documents like balance sheet, profit of loss accounts, invoices, cost data and other basic financial records of the relevant periods to rule out unjust enrichment and have produced only the Chartered Accountant certificate to establish incidence of duty has not been passed on to the consumers. Hence for lack of financial records, the refund sanctioning rejected the claim. In appeal, Commissioner (Appeals) upheld the rejection of refund claim. Hence the present appeal. 3. Shri S. Murugappan, learned Counsel appeared for the appellant and Shri N. Satyanarayanan, learned Authorized Representative for the respondent. 3.1 The learned counsel for the appellant submits that in spite of the efforts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent in Chittoori Subbanna Vs Kudappa Subbanna (AIR 1965 SC 1325) recognized that it is possible to include additional grounds in the grounds of appeal by moving a separate application for permission before the appropriate forum for its consideration. No such Miscellaneous Application has been filed in this case. Further a Divisional Bench of this Tribunal in Commissioner of Customs Vs M/s. Vasta Biotech Pvt. Ltd. [Final Order No. 40930/2024, dated: 23.07.2024] held as under; The power to allow additional evidence at the Tribunal level, whether on fact or law, oral or documentary is discretionary in nature. The parties are not entitled, as of right, to the admission of such evidence. As per judicial pronouncements an application for addition ..... X X X X Extracts X X X X X X X X Extracts X X X X
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