Rule 34 - Statement of case. - Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982

RULE 34. Statement of case. — (1) Where, after hearing the applicant, and the respondent if he appears before the Tribunal in response to the notice of hearing, the Tribunal is of the opinion that a question of law arises out of its order, it shall draw up a statement of the case. (2) The Tribunal shall append to the statement of the case a list of documents which, in its opinion, should form part of the reference. (3) Within such time after the statement of the case is drawn up as the Tribunal may direct, the applicant or respondent, as the case may be, at whose instance any such document is included in the list, shall file as many certified and uncertified copies of the documents which form part of the reference as are required to be forwarded to the High Court or Supreme Court: Provided that the Tribunal may, at the request of the parties, in its discretion, allow further time to enable the parties to file copies of such documents.