Section 5(1) in Central Excise (Appeals) Rules, 2001
(1)The appellant shall not be entitled to produce before the Commissioner (Appeals) any evidence, whether oral or documentary, other than the evidence produced by him during the course of the 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 adjudicating authority; or(c)where the appellant was prevented by sufficient cause from producing, before the adjudicating authority any evidence which is relevant to any ground of appeal; or(d)where the adjudicating authority has made the order appealed against without giving sufficient opportunity to the appellant to adduce evidence relevant to any ground of appeal.
