Rule 13 - Document authorising representative to be attached to the memorandum of appeal. - Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982

RULE 13. Document authorising representative to be attached to the memorandum of appeal . — Where the parties to an appeal or application are being represented in such appeal or application by authorised representatives, the documents authorising such representatives to appear on their behalf shall be appended to the memorandum of appeal, application or memorandum of cross- objections if they are signed by the authorised representatives and the said documents shall indicate clearly the status of the authorised representatives as to whether they are relatives or regular employees of the parties and the details of the relationship or employment or, in cases where they are not relatives or regu- lar employees, their qualifications to act as authorised representatives under the Acts or, in the case of a person referred to in rule 2(c)(ii), particulars of the notification by which he has been appointed: Provided that where the authorised representative is a legal practitioner, such document of authorisation shall be a duly executed vakalatnama.