12.10 Under the Procedure Rule 23 the parties to the appeal shall not be entitled to produce any additional evidence either oral or documentary before the Tribunal, but the Tribunal may or reasons to be recorded allow such documents to be produced or witnesses to be examined or affidavits to be filed or such evidence to be adduced. The Tribunal may however require production of any documents or examination of any witness or filing of any affidavits if it is of the opinion that it is necessary to enable it to pass orders or for any sufficient cause.

12.11 Where any direction has been made by the Tribunal the parties shall comply with the directions of the Tribunal and after such compliance send the documents the record of the deposition of the witnesses or record of the evidence adduced as the case may be, to the Tribunal.