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Issue ID : 119548
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Additional evidence

Date 26 Jan 2025
Replies8 Answers
Views 567 Views
Asked By

Dear Sir,

The Commissioner (appeals) rejected the appeal on the ground that required documents were not submitted. The appellant could not submit the document at the time of hearing. Now, the appellant is now in possession of the documents. Can the appellant file an additional evidence before CESTAT?

Can CESTAT admit additional evidence now? Any case laws on Rule 23 of the CESTAT Procedure Rules?

 

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Replied on Jan 26, 2025
1.
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Replied on Feb 1, 2025
4.

What was the reason for non submission of the documents during Adjudication and before Commissioner (Appeals)?

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Replied on Feb 1, 2025
5.

Dear Sir,

The Revenue had gone into appeal before Commissioner (Appeals) on the ground that certain documents were not verified by the Adjudicating Authority.  The matter is of 26AS Vs ST 3 Returns wherein the assesse adequately explained the difference between ST-3 and 26AS and Adjudicating Authority passed a speaking order. The documents were shown to the adjudicating authority but the adjudicating authority did not record the same in his order and at the time of hearing before the Commissioner (Appeals) they told that these documents have already been shown to Adjudicating Authority and certain documents were missing, hence requested for remand. But the Commissioner (Appeals) passed the order that documents were not submitted to the Adjudicating Authority hence confirmed the demand without remanding it to the Adjudicating Authority

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Replied on Feb 1, 2025
6.

The Commissioner (Appeals) cannot remand the case back to the Adjudicating Authority. The Commissioner (Appeals) has either to accept  or reject the appeal. 

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Replied on Feb 1, 2025
7.

Sir, in many cases they are remanding the matter using the decision of supreme court that commissioner appeals can remand for verification 

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Replied on Feb 1, 2025
8.

Verification is a separate issue. Verification of the records/information  before the decisions isv not remanding  back.

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