The customs, Excises, Service Taxes Appellate Tribunal (CESTAT), on Monday, amended the Customs, Excise, and Service Tax (Procedure) Rules, 1982 with immediate effect where the Tribunal amended the rules relating to online filing of appeals and cross-objections.
The tribunal substituted Rule 8 (1) as, “Every Memorandum of Appeal or Cross Objection shall set forth concisely and under distinct heads, the Statement of Facts and Grounds of Appeal or Grounds of Cross Objection, as the case may be, consecutively numbered and typed in double space of the paper. They shall also contain a valid mobile number and e-mail address of both the Appellant(s) and the Respondent(s).”
A new Sub Rule 4 is added to Rule 8 as, “The verification of every Memorandum of Appeal or Cross Objection or Miscellaneous Application filed on or after the date of publication of this Notification shall state that the soft copy of the Appeal Memorandum or the Cross Objection or the Miscellaneous Application and the Documents filed therewith are the true copies of the original.”
New Sub Rule 5 is added to Rule 9 as, “Every Memorandum of Appeal or Cross Objection and the documents filed along with such Appeal or Cross Objection shall be accompanied by its soft copy stored in two pen drives.”
New Sub Rule (8) is added to Rule 16 as, “The soft copies of the Paper Book shall also be stored in two pen drives and filed along with such Paper Book.”
New Sub Rule (3) is added to Rule 19 as, “Notwithstanding anything contained in Sub Rule (1) of this Rule, the President may, by a separate Notification, allow the hearing of Appeal or Cross Objection through appropriate video conferencing platform in the manner as may be notified.”
Lastly, the amendment substituted Sub Rule (5) of Rule 28A as, “Every application for the stay shall be accompanied by three copies of the relevant orders of the authorities of the department concerned, including the appellate orders if any, against which the appeal is filed to the Tribunal by the Appellant and other documents if any. The soft copies of the stay application, the relevant orders, and the documents shall also be stored in two pen drives and filed along with such application.”
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