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2018 (12) TMI 1179 - HC - Central ExcisePrinciples of natural justice - infraction of Rule 23 of the CESTAT Rules - whether the veracity of the receipt of fly ash from outside sources to the extent claimed by the assessee was correct or not? - Held that:- 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, if the Tribunal is of the opinion that any documents should be produced or any witness should be examined or any affidavit should be filed to enable it to pass orders or for any sufficient cause or if the Adjudicating Authority or Appellate or Revisional Authority has decided the case without giving sufficient opportunity to a party to adduce evidence, the Tribunal may, for reasons to be recorded, allow such documents to be produced or witnesses to be examined or affidavit to be filed. The Tribunal was justified in remanding the matter to the Adjudicating Authority to consider the evidence, which may be produced by the assessee. The substantial questions of law are answered against the Revenue and in favour of the assessee.
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