Rule 19 - Hearing of appeal - Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982

RULE 19. Hearing of appeal. - (1) On the day fixed, or on any other day to which the hearing may be adjourned, the appellant shall be heard in support of the appeal. (2) The Tribunal shall then, if necessary, hear the respondent against the appeal and in such a case the appellant shall be entitled to reply. 1 [ (3) 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 ] ************* NOTES:- 1. Inserted vide Notification No. 1 of 2020 dated 11-05-2020