Rule 2 - Definitions. - Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982

RULE 2. Definitions. - In these rules, unless the context otherwise requires, - (a) Acts means the Customs Act, the Central Excises Act and the Gold (Control) Act ; (b) Administrator means the Administrator appointed under section 4 of the Gold (Control) Act ; (c) authorised representative in relation to any proceedings before the Tribunal means, - (i) a person authorised by the person referred to in sub-section (1) of section 146A of the Customs Act, or, as the case may be, sub section (1) of section 35Q of the Central Excises Act or sub section (1) of section 101A of the Gold (Control) Act, to appear on his behalf in such proceedings; or (ii) a person duly appointed by the Central Government or by an officer duly authorised in this behalf as authorised representative to appear, plead and act for the Commissioner or Administrator, in such proceedings; (d) (1) Bench means the Bench of the Tribunal and includes a Principal Bench and a Member sitting singly; (2) Principal Bench means a Bench constituted at the principal seat of the Tribunal (at Delhi) to which the cases arising anywhere in India may (also) be assigned. (3) Zonal Bench means a Bench (located at a place other than Delhi or at Delhi) but having jurisdiction over a specified Zone. (e) Central Excises Act means the Central Excise Act, 1944 (1 of 1944); (f) Certified copy means the original copy of the order received by the party or a copy (including a photostat copy) thereof duly authenticated by the concerned department; (g) Commissioner means the Commissioner of Customs or the Commissioner of Central Excise, as the case may be; (h) Customs Act means the Customs Act, 1962 (52 of 1962); (i) Departmental authorities means the Customs authorities, Central Excise authorities or Gold (Control) authorities, as the case may be; (j) Gold (Control) Act means the Gold (Control) Act, 1968 (45 of 1968); (k) member means a member of the Tribunal and includes the President and a Vice-President; (1) prescribed means prescribed by or under these rules; (m) President means the President of the Tribunal; (n) Registrar means the person who is for the time being discharging the functions of the Registrar of the Tribunal, and Registry means the office of the Tribunal; (o) ******* (p) Tribunal means the Customs, Excise and Service Tax Appellate Tribunal constituted under sub-section (1) of section 129 of the Customs Act, and includes where the context so requires, the Bench exercising and discharging the powers and functions of the Tribunal, and (q) Vice-President means a Vice-President of the Tribunal and includes a Senior Vice-President appointed by the Central Government.