(3)The [Commissioner] [Substituted by the Finance Act, 1995 (22 of 1995), Section 50, for the word 'Collector'.] (Appeals) shall not take any evidence produced under sub-rule (I) unless the adjudicating authority or an officer authorised in this behalf by the said authority, has been allowed a reasonable opportunity :(a)to examine the evidence or documents or 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).
