Rule 23 - Production of additional evidence

Parties in appeals can't present new evidence unless Tribunal finds it necessary under Rule 23.

Rule 23 of the Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982, stipulates that parties in an appeal cannot present additional evidence before the Tribunal unless the Tribunal deems it necessary for decision-making or if previous authorities did not provide adequate opportunities for evidence presentation. The Tribunal can authorize the submission of documents, witness examination, or affidavit filing, with reasons documented. Such evidence can be presented before the Tribunal or a designated departmental authority. The Tribunal may also independently summon documents or witnesses if required for justice.