NLRC has power to admit additional evidence on appeal if no estoppel

It is now settled that the NLRC has the power to admit on appeal additional evidence to show lawful cause for dismissal, provided that the delay in the submission of said evidence is explained and the same clearly proves the employer's allegation of a valid cause for dismissing his employees. In the case at bar, evidence of losses for the years 1987 up to 1990 was belatedly introduced in the NLRC. But the delay was satisfactorily explained by respondent company, as the audit conducted on its financial report by Sycip Gorres Velayo and Co., was completed only in 1991. The additional evidence presented confirmed private respondent's allegation that the losses expected by the company were substantial and reasonably imminent justify the layoff of the individual petitioners. [G.R. No. 108259. November 29, 1996]