Production of additional evidence before Commissioner (Appeals) :

As per Rule 5 of the Appeal Rules, the appellant shall not be entitled to produce before the Commissioner (Appeals) any evidence, whether oral or documentary, other than the evidence produced by him during the course of the 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 was called upon to produce by the adjudicating authority; or

(c) Where the appellant was prevented by sufficient cause from producing before the adjudicating authority any evidence which is relevant to any ground of appeal; or

(d) Where the adjudicating authority has made the order appealed against without giving sufficient opportunity to the appellant to adduce evidence relevant to any ground of appeal.

No additional evidence shall be admitted as said above unless the Commissioner (Appeals) records in writing the reasons for its admission.

The Commissioner (Appeals) shall not take any additional evidence unless the adjudicating authority or an officer authorized in this behalf by the said authority has been allowed a reasonable opportunity –

(a) to examine the evidence or document or to cross-examine any witness produced by the appellant, or

(b) to produce any evidence or any witness in rebuttal of the additional evidence produced by the appellant under sub-rule (1).

It is also important to note that the power 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 is independent of the above provisions relating to additional evidence and his powers will be not affected by the said provisions.