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2002 (2) TMI 481 - CEGAT, NEW DELHIExtract: ....... admitted as additional evidences. 7. emsp We have heard the submissions of the Counsel. We note that these two letters were not produced before the Authorities below, therefore, they cannot be admitted as additional evidence at the second appellate stage, that is before the Tribunal. In the circumstances, the Miscellaneous Application is rejected.
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