https://www.taxtmi.com/acts?id=147 Admission of additional evidence before the Commissioner (Appeals) is restricted to specified exceptions (improper exclusion by the adjudicating authority; sufficient cause for prior non-production; relevance to grounds of appeal; denial of opportunity to adduce evidence), and any admission requires the Commissioner to record written reasons and to afford the adjudicating authority a reasonable opportunity to examine, cross examine or produce rebuttal evidence. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 25 Sep 2008 12:25:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=147 Admission of additional evidence before the Commissioner (Appeals) is restricted to specified exceptions (improper exclusion by the adjudicating authority; sufficient cause for prior non-production; relevance to grounds of appeal; denial of opportunity to adduce evidence), and any admission requires the Commissioner to record written reasons and to afford the adjudicating authority a reasonable opportunity to examine, cross examine or produce rebuttal evidence. Act-Rules Central Excise Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=147