https://www.taxtmi.com/acts?id=1331 Admission of additional evidence before the Commissioner (Appeals) is limited to four exceptions: refusal by the adjudicating authority to admit evidence that ought to have been admitted; prevention for sufficient cause from producing evidence when called upon; prevention for sufficient cause from producing evidence relevant to a ground of appeal; and adjudication without sufficient opportunity to adduce relevant evidence. The Commissioner (Appeals) must record written reasons for admitting such evidence and must allow the adjudicating authority a reasonable opportunity to examine, cross examine, or rebut the evidence; the Commissioner (Appeals) also may direct production of documents or witnesses to decide the appeal. en-us Sat, 19 Jan 2008 22:45:54 +0530 Sat, 07 Jun 2008 11:41:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=1331 Admission of additional evidence before the Commissioner (Appeals) is limited to four exceptions: refusal by the adjudicating authority to admit evidence that ought to have been admitted; prevention for sufficient cause from producing evidence when called upon; prevention for sufficient cause from producing evidence relevant to a ground of appeal; and adjudication without sufficient opportunity to adduce relevant evidence. The Commissioner (Appeals) must record written reasons for admitting such evidence and must allow the adjudicating authority a reasonable opportunity to examine, cross examine, or rebut the evidence; the Commissioner (Appeals) also may direct production of documents or witnesses to decide the appeal. Act-Rules Customs Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=1331