In exercise of the powers conferred by Section 129C of the Customs Act, 1962 (52 of 1962) read with Section 35D of the Central Excise Act, 1944 (1 of 1944), Section 86 of the Finance Act, 1994, Section 9C of the Customs Tariff Act, 1975, and all other enabling provisions, the President of the Customs, Excise and Service Tax Appellate Tribunal hereby orders the following amendments in the Customs, Exercise and Service Tax Appellate Tribunal (Procedure) Rules 1982 with immediate effect.
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Rule 2(f) shall be read as "Certified copy means the original copy of the order received by the party, or a copy (including a Photostat copy) thereof duly authenticated by the concerned department, or a copy (including a Photostate copy" duly authenticated by the Advocate/Charted Accountant/Consultant duly authorized by the appellant. |
2. |
Rule 8(2) shall be read as "Every memorandum of appeal, cross-objections reference applications, stay applications or any other miscellaneous applications shall also be typed neatly in double spacing on the A4 size paper and the same shall duly paged, indexed and tagged firmly with each paper book put in a separate folder." |
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