HSNS Rules · Rule 28
Rule 28 — Production of additional evidence before appellate authority or Appellate Tribunal
Checked 27 Jul 2026Current rule package
Rule in 2 Minutes
Rule 28 implements the HSNS Cess Act within the 2026 machine/process-based levy framework.
Current official text / amendment package
28. Production of additional evidence before appellate authority or Appellate Tribunal.- (1) The appellant shall
not be allowed to produce before the appellate authority or the Appellate Tribunal any evidence, whether oral or
documentary, other than the evidence produced by him during the course of the proceedings before the adjudicating
authority or, as the case may be, the appellate authority, except in the following circumstances, namely: -
[भाग II—खण्ड 3(i)] भारत का रािपत्र : असाधारण 41
(a) where the adjudicating authority or, as the case may be, the appellate 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 the adjudicating authority or, as the case may be, the appellate authority; or
(c) where the appellant was prevented by sufficient cause from producing before the adjudicating authority or,
as the case may be, the appellate authority any evidence which is relevant to any ground of appeal; or
(d) where the adjudicating authority or, as the case may be, the Appellate 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 appellate authority or the Appellate Tribunal records in
writing the reasons for its admission.
(3) The appellate authority or the Appellate Tribunal shall not take any evidence produced under sub-rule (1) 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 document 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 power of the appellate authority or the Appellate Tribunal to direct the
production of any document, or the examination of any witness, to enable it to dispose of the appeal.
Practical implementation
- Identify the enabling HSNS Act section and factual trigger.
- Use the prescribed HSNS form/portal workflow where the Rule requires it.
- Retain machine/process, declaration, payment, return or officer evidence relevant to the Rule.
- Check First/Second Amendment Rules for the current wording before using a principal-rule copy.
Practical Q&A
Can Rule 28 be applied without the Act?
No. The Rule operates under section 35 and the relevant enabling provisions of the HSNS Act; the Act controls if there is any inconsistency.