Rule 12 - Who may be joined as respondents - Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982

RULE 12. Who may be joined as respondents. - (1) In an appeal or an application by a person other than the 1 [Principal Commissioner or Commissioner as the case may be] or the Administrator, the 1 [Principal Commissioner or Commissioner as the case may be] concerned or the Administrator shall be made the respondent to the appeal or, as the case may be, the application. (2) In an appeal or an application by the 1 [Principal Commissioner or Commissioner as the case may be] or the Administrator, the other party shall be made the respondent to the appeal or, as the case may be, application. (3) The provisions of sub-rules (1) and (2) shall apply to a proceeding transferred to the Tribunal under section 131B of the Customs Act, section 35P of the Central Excises Act or section 82K of the Gold (Control) Act. ---------------- Notes:- 1. Substituted vide Not. 56/2014 - Dated 6-8-2014