TMI Blog2011 (3) TMI 406X X X X Extracts X X X X X X X X Extracts X X X X ..... on for production of additional evidence at the appellate stage, no party is entitled to produce additional evidence at the appellate stage and considering that the application filed by the party neither discloses sufficient cause for non-production of the additional evidence before the Commissioner nor justification for production of such evidence at the appellate stage - Appeal is dismissed - E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s dated 20-5-2010 and as per the information disclosed in the appeal, the same was communicated to the appellants on 24-5-2010. 4. As far as the documents, which are sought to be produced, are, one in the form of certificate by the Chartered Engineer and another in the form of certificate by the Sales Director, Middle East of Singulus Technology AG, Germany. The first document is dated 16-7-2010 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch evidence before the adjudicating authority or proper justification is disclosed to produce such evidence at appellate stage. 8. The application filed by the appellants, apart from stating that the second document was received few days prior to impugned order, does not disclose any other reason for delay in producing such evidence and that too at the appellate stage. As regards the first docum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... additional ground. It being settled law that in the absence of sufficient cause for non-production of the evidence before the lower authority and in absence of justification for production of additional evidence at the appellate stage, no party is entitled to produce additional evidence at the appellate stage and considering that the application filed by the party neither discloses sufficient caus ..... X X X X Extracts X X X X X X X X Extracts X X X X
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