Hearing of the appeal or application (Section 76)

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..... te Tribunal may, before deciding the appeal, hold such further enquiry or direct it to be held by the authority against whose decision the appeal has been preferred, as may appear necessary to the Appellate Tribunal. The Commissioner may be represented by a person authorized by him. (2) The Appellate Tribunal shall not, for the first time receive in evidence on behalf of the appellant, an .....

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