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2011 (3) TMI 406 - CESTAT, NEW DELHIApplication seeking leave to produce additional evidence - It being settled law that in the absence of sufficient cause for non-production of the evidence before the lower authority and in absence of justification for production of additional evidence at the appellate stage, no party is entitled to produce additional evidence at the appellate stage and considering that the application filed by the party neither discloses sufficient cause for non-production of the additional evidence before the Commissioner nor justification for production of such evidence at the appellate stage - Appeal is dismissed
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