https://www.taxtmi.com/acts?id=1658 Rule 23 prohibits parties from producing additional oral or documentary evidence before the Tribunal except where the Tribunal, for reasons to be recorded, permits documents, witnesses, or affidavits to be produced or examined to enable it to pass orders or where prior authorities denied sufficient opportunity; such evidence may be adduced before the Tribunal or a directed departmental authority, which must comply and forward records to the Tribunal, and the Tribunal may on its own motion call for documents or summon witnesses to meet the ends of justice. en-us Sat, 19 Jan 2008 22:45:54 +0530 Sat, 07 Jun 2008 12:21:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=1658 Rule 23 prohibits parties from producing additional oral or documentary evidence before the Tribunal except where the Tribunal, for reasons to be recorded, permits documents, witnesses, or affidavits to be produced or examined to enable it to pass orders or where prior authorities denied sufficient opportunity; such evidence may be adduced before the Tribunal or a directed departmental authority, which must comply and forward records to the Tribunal, and the Tribunal may on its own motion call for documents or summon witnesses to meet the ends of justice. Act-Rules Customs Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=1658