Amendment in Customs, Excise and Service Tax (Procedure) Rules, 1982

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..... Section 129C of the Customs Act, 1962 (52 of 1962) read with Section 35D of the Central Excise Act, 1944 (1 of 1944), Section 86 of the Finance Act, 1994 and Section 9C of the Customs Tariff Act, 1975, the President, Customs, Excise and Service Tax Appellate Tribunal amends the Customs, Excise and Service Tax (Procedure) Rules, 1982 as follows with immediate effect. 1. Sub Rule (1) of Rule 8 is s .....

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..... the original." 3. New Sub Rule 5 is added to Rule 9 as follows: "(5) Every Memorandum of Appeal or Cross Objection and the documents filed along with such Appeal or Cross Objection shall be accompanied by its soft copy stored in two pen drives." 4. New Sub Rule (8) is added to Rule 16 as follows: "(8) The soft copies of the Paper Book shall also be stored in two pen drives an .....

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