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2022 (6) TMI 1390 - AT - Central ExciseSubmission of additional evidence in the form of Certificate issued by M/s Tata Steel Limited for the debit notes in respect of the goods supplied by them as per the enclosure therein - HELD THAT:- The Certificate issued by Shri Sanjit Kumar Sinha, Sr.Manager Accounts (Indirect Taxation) on behalf of M/s Tata Steel Limited, is not contained any date of issue. However, as the said Certificate was not provided before the original authority during adjudication, in the interest of justice, the same may be produced before the original authority for appreciation of facts of the case and decide the same in the light of the Certificate issued by M/s Tata Steel Limited. The additional evidence filed by the appellants are admitted and it is also proceeded to decide the issue finally - the appeal deserves to be allowed by way of remand to the original authority - appeal is allowed by way of remand.
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