(1) The parties to an appeal shall not be entitled to produce additional evidence, whether oral or documentary, before the Tribunal, where-
(a) the competent authority from whose order the appeal is preferred has refused to admit evidence which ought to have been admitted, or
(b) the party seeking to produce additional evidence, establishes that notwithstanding the exercise of due diligence, such evidence was not within his knowledge or could not, after the exercise of due diligence, be produced by him at the time when the order appealed against was passed, or
(c) the Tribunal requires any document to be produced or any witnesses to be examined to enable it to pronounce orders, or for any other substantial cause, or
(d) the Tribunal is satisfied that the competent authority has decided the case without giving a reasonable opportunity to the appellant to adduce evidence on any point, it may allow such evidence or document to be produced, or witness to be examined.
132 The Appellate Tribunal for Forfeited Property (Procedure) Rules, 1989
(2) Wherever additional evidence is allowed to be produced by the Tribunal, it shall record the reason for its admission.