Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 5(1)] [Section 5] [Entire Act] Union of India - Subsection Section 5(1)(b) in Central Excise (Appeals) Rules, 2001 (b)where the appellant was prevented by sufficient cause from producing the evidence which he was called upon to produce by adjudicating authority; or