Rule 112 - Production of additional evidence before the Appellate Authority or the Appellate Tribunal

Admission of additional evidence limited to specified exceptions; appellate body must record reasons and allow rebuttal opportunity.

Rule 112 restricts the production of additional evidence before the Appellate Authority or Appellate Tribunal to defined exceptions where evidence was wrongly excluded or could not be produced earlier for sufficient cause, or where the appellant lacked opportunity to adduce relevant evidence; admission requires the appellate body to record written reasons and to afford the adjudicating authority or its authorised officer a reasonable opportunity to examine, cross examine, or produce rebuttal evidence, while preserving the appellate body's power to direct production of documents or witnesses.