Production of additional evidence before the Commissioner (Appeals)

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....the evidence 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 ....

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....to cross-examine any witness produced by the appellant ; or (b) to produce any evidence or any witness in rebuttal of the evidence produced by the appellant under sub-rule (1). (4) Nothing contained in this rule shall affect the powers of the ^1D[Commissioner (Appeals)] to direct the production of any witness, to enable him to dispose of the appeal.     *************....