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the Customs, Excise and Service Tax (Procedure) Rules, 1982 as follows with
immediate effect.
1. Sub-Rule (1) of Rule 8 is substituted as follows :
“(1) Every Memorandum of Appeal or Cross Objection shall set
forth concisely and under distinct heads, the Statement of Facts and
Grounds of Appeal or Grounds of Cross Objection, as the case may
be, consecutively numbered and typed in double space of the pa-
per. They shall also contain a valid mobile number and e-mail ad-
dress of both the Appellant(s) and the Respondent (s).”
2. New Sub-Rule 4 is added to Rule 8 as follows :
“(4) The verification of every Memorandum of Appeal or Cross
Objection or Miscellaneous Application filed on or after the date of
publication of this Notification shall state that the soft copy of the
Appeal Memorandum or the Cross Objection or the Miscellaneous
Application and the Documents filed therewith are the true copies
of 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 and filed along with such Paper Book.”
5. New Sub-Rule (3) is added to Rule 19 as follows :
“(3) Notwithstanding anything contained in Sub-Rule (1) of this
Rule, the President may, by a separate Notification, allow the hear-
ing of Appeal or Cross Objection through appropriate video con-
ferencing platform in the manner as may be notified”.
6. Sub-Rule (5) of Rule 28A is substituted as follows :
“(5) Every application for stay shall be accompanied by three cop-
ies of the relevant orders of the authorities of the department con-
cerned, including the appellate orders, if any, against which the
appeal is filed to the Tribunal by the Appellant and other docu-
ments, if any. The soft copies of the stay application, the relevant
orders and the documents, shall also be stored in two pen drives
and filed along with such application.”
[CESTAT Notification No. 1/2020, dated 11-5-2020]

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EXCISE LAW TIMES  15th May 2020  68