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2016 (11) TMI 679 - HC - CustomsWhether the CESTAT was justified in declining the Department 's prayer to be permitted to adduce additional evidence at the stage of the appeal before the CESTAT? - Held that: - The Court has been shown a copy of the application filed by the Department before the CESTAT as well as the documents sought to be tendered as additional evidence. It is seen that the said documents were received in the office of the Commissioner of Customs from the DRI on 13th October 2008. Yet, for reasons best known to the Department, the application seeking permission to tender the said documents as additional evidence was not filed before the CESTAT till 26th October 2009 i.e., more than one year after the receiving the said additional evidence from the DRI - the Department has slept over the matter for over a year, the Court is of the view that no interference with the impugned order of the CESTAT is called for. The Court is, therefore, not inclined to examine to the plea of the Department that the additional evidence ought to have been permitted to be tendered or the plea of the Assessee to the contrary on the ground that in the Assessee’s appeal the Department could not have been permitted to tender additional evidence - appeal dismissed.
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