Production of additional evidence before the [Commissioner] (Appeals)

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Full Text of the Document

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....e produced by him during the course of proceedings before the adjudicating authority, except in the following circumstances, namely :- (a) where the adjudicating authority has refused to admit evidence which ought to have been admitted; or (b) where the appellant was prevented by sufficient cause from producing the evidence which he was called upon to produce by that authority; or (c) whe....