Production of additional evidence before the [Commissioner] (Appeals)

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..... y him during the course of proceedings before the adjudicating authority, except in the following circumstances, namely :- (a) where the adjudicating authority has refused to admit evidence which ought to have been admitted; or (b) where the appellant was prevented by sufficient cause from producing the evidence which he was called upon to produce by that authority; or (c) where the appellant w .....

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..... any evidence or any witness in rebuttal of the evidence produced by the appellant under sub-rule (1). (4) Nothing contained in this rule shall affect the powers of the [Commissioner] (Appeals) to direct the production of any document, or the examination of any witness, to enable him to dispose of the appeal. -
Statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, .....

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