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2020 ] CESTAT NEW APPELLATE PROCEDURE FOR ONLINE FILING AND HEARING A9

per. They shall also contain a valid mobile number and e-mail address of both
the appellant(s) and the respondent(s).
Thus, appeal and cross-objection shall henceforth also contain :
(a) Void mobile number of appellant and respondent;
(b) E-mail address of appellant and respondent.
New sub-rule (4) in Rule 8
New Rule 8(4) now provides that the verification of every Memorandum
of Appeal or Cross-Objection or Miscellaneous Application filed on or alter 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.
Thus, verification part of appeal/cross-objection/application shall also
verify that the soft copies thereof along with documents filed are true copies of
original documents. It may be noted that physical filing has not been done away
with, but additionally, two pen drives are also to be submitted with paper filings.
What should accompany Memorandum of Appeal (Rule 9)
Rule 9 deals with what all should accompany the memorandum of ap-
peal. It provides that every Memorandum of Appeal required to be heard by a
two-Member Bench shall be filed in quadruplicate and shall be accompanied by
four copies, one of which shall be a certified copy of the order appealed against
in the case of an appeal against the original order passed by the additional
Commissioner or Commissioner of Excise or Customs and where such an order
has been passed in appeal or revision, four copies (one of which shall be a certi-
fied copy) of the order passed in appeal or in revision and four copies of the or-
der of the original authority.
In the case of an appeal which can be heard by a single Member, Memo-
randum of Appeal shall be filed in triplicate and number of copies of the order
shall be three instead of four.
The amendment in Rule 9 is by way of insertion of new sub-rule (5)
which provides that every Memorandum of Appeal or Cross-Objection and the
documents filed along with such Appeal or Cross-Objection shall be accompa-
nied by its soft copy stored in two pen drives.
The amendment seeks to provide that henceforth all appeals/cross-
objections/documents filed shall also be filed in soft copy which is stored in two
pen drives. It may be noted that physical filing has not been done away with, but
additionally, two pen drives are also to be submitted with paper filings.
Preparation of paper book (Rule 16)
Rule 16 deals with how to prepare and submit a paper book in relation to
an appeal. Accordingly, the appellant shall, along with the appeal or within one
month of filing of the appeal, submit in such number of copies of the documents,
statements of witnesses and other papers on the file of, or referred to in the or-
ders of, the departmental authorities, which he proposes to rely upon at the hear-
ing of the appeal as number of the Memorandum of Appeal, compiled in a book
form. The respondent may also file a paper book containing such documents,
which he proposes to rely upon at the time of hearing of the appeal, in such
number of copies as of the memorandum of appeal, within one month of the ser-
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