Shivam Tools Limited filed an appeal before the First Appellate Authority (AA) against order of the proper officer under section 74A of the CGST…

(a) The appellant shall not be allowed to produce before Appellate Tribunal any evidence other than the evidence produced by him during the course of proceedings before Adjudicating Authority or Appellate Authority, except under the following specified circumstances: (a) where the adjudicating authority or, as the case may be, the AA 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 the adjudicating authority or, as the case may be, the AA; or (c) where the appellant was prevented by sufficient cause from producing before the adjudicating authority or, as the case may be, the AA any evidence which is relevant to any ground of appeal; or (d) where the adjudicating authority or, as the case may be, the AA has made the order appealed against without giving sufficient opportunity to the appellant to adduce evidence relevant to any ground of appeal. In view of the above, the appellant cannot produce before the Appellate Tribunal the additional evidence of the Bank Statement. However, it can produce the additional evidence of Certificate from supplier provided Appellate Tribunal records in writing the reasons for its admission.