5. Production of additional evidence before the [Commissioner] [Substituted By the Finance Act, 1995 (22 of 1995), Section 50, for the Word 'Collector'.] (Appeals).
- The appellant shall not be entitled to produce before the [Commissioner] [Substituted by the Finance Act, 1995 (22 of 1995), Section 50, for the word 'Collector'.](Appeals) any evidence, whether oral or documentary, other than 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 authority; or(c)where the appellant was prevented by sufficient cause from producing before the 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.(2)No evidence shall be admitted under sub-rule (1) unless the [Commissioner] [Substituted by the Finance Act, 1995 (22 of 1995), Section 50, for the word 'Collector'.] (Appeals) records in writing the reasons for its admission.(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).(4)Nothing contained in this rule shall affect the powers of the [Commissioner] [Substituted by the Finance Act, 1995 (22 of 1995), Section 50, for the word 'Collector'.] ( Appeals) to direct the production of any witness, to enable him to dispose of the appeal.
