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Central Excise - Highlights / Catch Notes

Home Highlights December 2018 Year 2018 This

Principles of natural justice - Sub-Rule (1) of Rule 23 of the ...


CESTAT Rule 23(1): Parties can't add new evidence in appeals, but tribunal may allow exceptions for fairness.

December 22, 2018

Case Laws     Central Excise     HC

Principles of natural justice - Sub-Rule (1) of Rule 23 of the CESTAT Rules states that the parties to the appeal shall not be entitled to produce any additional evidence either oral or documentary - But in specific cases, tribunal may allow additional documents to be produced or witnesses to be examined or affidavit to be filed.

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