Section 23(1) in The Customs and Excise and Gold (Control) Appellate Tribunal (Procedure) Rules, 1982
(1)The parties to the appeal shall not be entitled to produce any additional evidence, either oral or documentary before the Tribunal, but if the Tribunal is of opinion that any documents should be produced or any witness should be examined or any affidavit should be filed to enable it to pass orders or for any sufficient cause, or if adjudicating authority or the appellate or revisional authority has decided the case without giving sufficient opportunity to any party to adduce evidence on the points specified by them or not specified by them, the Tribunal may, for reasons to be recorded, allow such documents to be produced or witnesses to be examined or affidavits to be filed or such evidence to be adduced.
