2004 (3) TMI 166

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..... common and therefore they are taken up together for hearing as per law. These miscellaneous applications have been filed by the Revenue seeking to introduce fresh evidence in the form of production of copies of test result, which was not before the lower authorities or the appellate authority. The contention of the Revenue is that the test result was not produced before the Assistant Commissioner .....

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..... the case of United Machinery Works (P) Ltd. v. CCE [1995 (79) E.L.T. 477] wherein after looking into various judgments including Apex Court rulings, the Tribunal has held that request for production of additional evidence at belated stage is not permissible particularly when the same is produced to fill up any lacuna and when the same had not been produced before the lower authorities. He further .....

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