TMI Blog2010 (10) TMI 349X X X X Extracts X X X X X X X X Extracts X X X X ..... i S.B. Saraf, Advocates, for the Appellant. Shri N.K. Chowdhury, Advocate, for the Respondent. [Order]. - The Court : All these appeals are taken up for hearing together inasmuch as all these matters were decided by a common judgment passed by the Tribunal. Therefore, to avoid conflicting judicial opinions, on the prayers of the learned advocates appearing for the parties, we take u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellate court feels that for proper decision of a case further documents are needed, the appellate court may admit those documents in evidence irrespective of the fact that the party concerned omitted to produce them before the original authority. However, additional evidence can be taken into consideration only if they satisfy the test of relevance, veracity and credibility. Additional evid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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