COLLECTOR OF CENTRAL EXCISE Vs. GANDHI AND ASSOCIATES

JUDGEMENT

(1.) REVENUE filed this appeal against the order -in -appeal dated 4 -10 -1991 passed by the Collector of Central Excise (Appeals), Bombay.

(2.) AT the outset, ld. Counsel appearing on behalf of the appellant submits that the respondents have filed an application under Rule 23 of CEGAT (Procedure) Rules, 1982 for bringing additional evidence on record. He submits that the respondents want to place on record, additional evidence in the form of two expert opinion given by two officers of Indian Institute of Technology in respect of the goods in question.

(3.) HEARD both sides. We find that the expert opinion is obtained by the respondents without the knowledge of the Revenue; and identity of the goods sent for opinion is also not clear. From the opinion given by the expert, it is evident that the opinion is given regarding the points raised in the letter written by the respondents. The letter written by the respondents are not on record. In these circumstances, the application under Rule 23 of CEGAT (Procedure) Rules, 1982 is rejected.