Rule 48 - Dress for the parties - Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982

RULE [48. Dress for the parties. — Every authorised representative other than a relative or regular employee of a party shall appear before the Tribunal in his professional dress, if any, and, if there is no such dress, — (i) if a male, in a close-collared black coat, or in an open-collared black coat, with white shirt and black tie; or (ii) if a female, in a black coat over a white sari or any other white dress : Provided that during the summer season from 15th April to 31st August, the authorised representatives may, when appearing before a Bench of the Tribunal, dispense with the wearing of a black coat. Explanation . - For the purpose of this Rule, the expression 'regular employee of a party' shall not include an employee of the Customs or Central Excise Department who is appointed as an authorised representative in pursuance of sub-clause (ii) of sub-rule (c) of rule 2.]