Rule 9 - What to accompany memorandum of appeal? - Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982

RULE [9. What to accompany memorandum of appeal? - (1) Every Memorandum of appeal required to heard by a two-Member Bench shall be filed in quadruplicate and shall be accompanied by four copies, one of which shall be a certified copy of the order appealed against in the case of an appeal against the original order passed by the Additional Commissioner or 1 [Principal Commissioner or Commissioner, as the case may be] of Excise or Customs and where such an order has been passed in appeal or revision, four copies (one of which shall be a certified copy) of the order passed in appeal or in revision and four copies of the order of the original authority. Explanation . - Copy for the purpose of this Rule shall mean a true copy certified by the appellant or appellant's representative to be a true copy. (2) In an appeal filed under the direction of the Collector or the Administrator or the Central Board of Excise and Customs, one of the copies of the order appealed against shall be an attested copy instead of a certified copy. (3) In the case of an appeal which can be heard by a single Member, Memorandum of appeal shall be filed in triplicate and number of copies of the order shall be three instead of four. Note : - As to which appeals are to be heard by single Members shall be determined by the President by separate orders in the light of the relevant statutory provisions. (4) Where an appeal which can be heard by a single Member is referred to or placed before a two-Member Bench or an appeal which can be heard by a two-Member Bench is referred to a Larger Bench, the appellant shall immediately furnish an additional copy of the memorandum of appeal and of the order or orders of the lower authorities.] 2 [ (5) 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. ] ---------------- Notes:- 1. Substituted vide Not. 56/2014 - Dated 6-8-2014 2. Inserted vide Notification No. 1 of 2020 dated 11-05-2020 . Note: This amendment kept in abeyance vide notification dated 23-5-2020 till further orders