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of <h1>Rule 23 Limits New Evidence in Appeals; Tribunal May Allow If Essential for Fair Decision-Making.</h1> Rule 23 of the Customs, Excise, and Service Tax Appellate Tribunal (Procedure) Rules, 1982, restricts parties from introducing additional evidence in appeals unless the Tribunal deems it necessary for decision-making or if prior authorities failed to provide sufficient opportunity for evidence presentation. The Tribunal can permit additional documents, witness examinations, or affidavits, recording reasons for such allowances. This can occur before the Tribunal or a designated departmental authority, which must comply and forward evidence to the Tribunal. The Tribunal also retains the right to independently summon documents or witnesses to ensure justice.
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