2004 (5) TMI 349

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e Respondent. [Order per : S.L. Peeran, Member (J) (Oral)]. - By this misc. application, the appellant is seeking to produce a Certificate issued by foreign auditors viz. Ebner Stolz Partner, a German Auditors Firm. The certificate is dated 31st October, 2002. 2. Learned Counsel submits that the auditors have examined the records and have given the certificate to show the cost designs, dr .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 4. On a careful consideration, we find force in the SDR's submission. The matter was heard in detail with regard to the merits of the case on 18th March, 2004. During the course of the argument, the learned Counsel intended to file this document, as the document had not been placed earlier along with an application, in terms of CESTAT procedure rules. The matter was adjourned to enable the pa .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ad not chosen to produce the evidence at the earliest point of time. Therefore, the belated production of document, which was not in existence before the adjudicating authority and which has been procured by the appellant from their auditors by a certificate dated 31st October, 2002, cannot be entertained. The additional evidence now produced is required to be rejected and we order accordingly. Mi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X