TMI Blog1992 (2) TMI 219X X X X Extracts X X X X X X X X Extracts X X X X ..... sc.1021/90-D in their appeal as well as the following appeals E/1964/83; EY323/85-D; E/2372/90-D and E/2878/90-D. 4. The Revenue have likewise filed Misc. No. 1022/91-D in the following appeals of assessees No. E/413 to 421/90-D. 5. (i) In Misc. 1021/91-D, Misc. 1022/91-D, the Revenue have prayed for permitting them to raise additional grounds and additional evidence. (ii) It is stated by them in para heading Additional Evidence , thus, that while going through the records of the case, they have observed that neither order-in-original nor the appellants have placed on record, any catalogue of the compressive shrinkage Range Machine, also known as Zero Zero Machine. They contended that the technical opinion is also very important and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... leaflet of the machine in question. She stated that another machine manufactured by a Japanese firm and the details of that machinery Guide is more in a nature of contemporaneous evidence. This piece of evidence would only throw light on the nature of the machine in question. She submitted that the machine in question has been designed and manufactured on the basis of Japanese machine and, therefore, it is necessary piece of evidence, which is only technical in nature. She submitted that these evidence and the additional ground raised are mere technical and legal in nature and its introduction at this stage, would not cause any hardship or injury to the party. She contended that the opinion given by ATIRA is mere clarificatory in nature an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e,would change the scope of inquiry and in this context, he relied on the ruling rendered by the Bombay High Court in the case of Commissioner of Income-tax v. T.M. Bhoomreddy [1958 (33) ITR 82] and Ganesh Rolling Mills v. Union of India [1990 (45) E.L.T. 403]. 9. We have carefully considered the submissions made by both the sides and have also perused the grounds and the nature of documents which are said to be in the nature of additional evidence and additional grounds. The documents which the department wants to rely, are merely in the nature of technical literature and the said technical literature cannot be considered to be as in the nature of additional evidence as it is well-settled that technical literature in the form of extract ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rds the Misc. Application No.l022/91-D is concerned, it has to be stated that this Misc. Application has been filed in the assessee s appeal. Therefore, the question of filing a Misc. application in assessee s appeal does not arise. As the documents are pertaining to technical literature, no prejudice would be caused to the assessee if the same are referred to. 11. On matters pertaining to similar issues, the Hon ble Supreme Court had occasion to consider on the aspect pertaining to raising additional grounds as in the case of Jute Corporation of India Ltd. v. Commissioner of Income-tax as reported in 1991 (51) E.L.T. 176. The Supreme Court has held" that additional grounds can be raised and permission granted if the assessee is satisfied ..... X X X X Extracts X X X X X X X X Extracts X X X X
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