Section 23(3) in The Customs and Excise and Gold (Control) Appellate Tribunal (Procedure) Rules, 1982
(3)Where any direction has been made by the Tribunal to produce any documents or to examine any witnesses or to adduce any evidence before any departmental authority, the authority shall comply with the directions of the Tribunal and after such compliance send the documents, the record of the deposition of the witnesses or the record of evidence adduced, to the Tribunal.
