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2015 (12) TMI 944 - AT - Central ExciseRequest for admission of additional evidence - Held that:- all the documents which the appellant wants to include as additional evidences were submitted by the department before the Court; there are mahazars, investigation report and the deposition made before the Commissioner. We also find that the appellant did not bring out any document or private document as new evidence. The mahazar drawn dt. 23.8.96 at the time of seizure during the investigation itself and also deposition of the investigating officer in Revenue case is legal documents. As regards Revenue's contention that Tribunal in their order dt. 29.8.2007 has already rejected the application of additional evidence, we find that Hon'ble Supreme Court has set aside the Tribunal's order and remanded the matter to Tribunal. - appellants agitating this aspect before the High Court on the additional grounds also needs to be considered. Therefore Revenue contention is not justified. We also feel that these additional evidences being only documents submitted by Revenue, therefore considering overall facts and circumstances of the case, and taking into consideration the Hon'ble Supreme Court's order (2010 (11) TMI 13 - SUPREME COURT OF INDIA) and the High Court order [2015 (2) TMI 232 - MADRAS HIGH COURT] we allow both the MISC applications. - Appeal disposed of.
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