Rule 8 - Contents of a memorandum of appeal - Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982

RULE 8. Contents of a memorandum of appeal. - [ 2 [ (1) 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 or 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). ] 1 [ (2) 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 A 4 size paper and the same shall be duly paged, indexed and tagged firmly with each paper book put in a separate folder. ] ] [(3) Every memorandum of appeal/application/Cross-objection shall be signed and verified by the appellant/applicant/respondent or the Principal Officer duly authorised to sign Memorandum of appeal/application/Cross-objection. The appellant/applicant/respondent or the Consultant or Advocate retained by them shall certify as true the documents produced before the Tribunal.] 3 [ (4) 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 or the original. ] ************* NOTES:- 1. Substituted vide Notification No. 1/2017 dated 25/01/2017 before it was read as Every memorandum of appeal, cross-objections, reference applications, stay applications or any other miscellaneous applications shall be typed neatly in double spacing on the fool-scape paper and the same shall be duly paged, indexed and tagged firmly with each paper book put in a separate folder. 2. Substituted vide Notification No. 1 of 2020 dated 11-05-2020 before it was read as (1) Every Memorandum of Appeal shall set forth concisely and under distinct heads, the grounds of appeal and such grounds shall be numbered consecutively and shall be typed in double space of the paper. 3. Inserted vide Notification No. 1 of 2020 dated 11-05-2020