Additional evidence in departmental appeals may include show-cause-notice material without introducing a new case where it merely corroborates existing record.
Case-Laws
GST
Documents already relied upon in a show cause notice do not constitute new evidence when placed before the appellate forum. An additional ground may identify the corroborative effect of existing record material without introducing a new case. Further judicial authorities may be cited, and reliance on previously cited authorities may be withdrawn. The departmental appellant was permitted to file the existing documents and amend the appeal, subject to supplying copies to the respondent.
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