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A10 EXCISE LAW TIMES [ Vol. 373

vice of the notice of the filing of the appeal on him, or within two weeks of the
service of the notice of the filing of the appeal on him, or within two weeks of the
service of the paper book, whichever is later. All paper books shall contain clear-
ly legible documents duly paged, indexed and be tagged firmly.
The new amendment is by way of insertion of new sub-rule (8) which
provides that the soft copies of the paper book shall also be stored in two pen
drives and filed along with such paper book.
Thus, apart from physical filing of paper book, henceforth paper book
being filed shall also be stored in two pen drives and filed along with such paper
book. It may be noted that physical filing has not been done away with, but addi-
tionally two pen drives are also to be submitted with paper filings.
Hearing of appeal (Rule 19)
Rule 19 deals with hearing of appeals before the Tribunal. Accordingly,
on the day fixed, or on any other day to which the hearing may be adjourned, the
appellant shall be heard in support of the appeal. The Tribunal shall then, if nec-
essary, hear the respondent against the appeal and in such a case the appellant
shall be entitled to reply.
A new sub-rule (3) has been, inserted in Rule 19 to provide that notwith-
standing anything contained in sub-rule (1) of this Rule, the President may, by a
separate notification, allow the hearing of appeal or cross-objection through ap-
propriate video-conferencing platform in the manner as may be notified.
Thus, it has now been provided that henceforth hearing of appeal/cross-
objection may be held by way of appropriate video-conferencing platform in a
prescribed manner.
It may be noted that this rule is a non obstante clause and shall over-ride
sub-rule (1) which provides for personal hearing on the appointed day. In this
regard, two notifications shall have to be issued for :
(a) Allowing hearing of appeal or cross-objections through video-
conferencing, and
(b) Manner of hearing through appropriate video-conferencing
platform.
Since the notification amending rules comes into effect w.e.f. 11-5-2020
itself, it appears that such provision may apply to existing appeals/cross-
objections, etc. pending before the Tribunal.
Procedure for filing and disposal of stay petitions (Rule 28A)
Rule 28A provides for the procedure for filing and disposal of stay peti-
tions. According to existing sub-rule (5), every application for stay shall be ac-
companied by three copies of the relevant orders of the authorities of the de-
partment concerned, including the appellate orders, if any, against which the
appeal is filed to the Tribunal by the appellant and other documents, if any. It
shall not be necessary for the application to file copies of the documents which
have already been filed with the related appeal.
This sub-rule (5) has now been substituted to provide that every applica-
tion for stay shall be accompanied by three copies of the relevant orders of the
authorities of the department concerned, including the appellate orders, if any,
against which the appeal is filed to the Tribunal by the appellant and other doc-
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