Page 56 - GSTL_21st May 2020_Vol 36_Part 3

S8 GST LAW TIMES [ Vol. 36
ures and letters “on or before the 1st day of May, 2020” shall be sub-
stituted;
3. In the said rules, in rule 7, for the words “within a period of thirty
days from the date of its issue”, the words, figures and letters “on or before the
30th day of June, 2020” shall be substituted.
[Notification No. 1/2020-C.E. (N.T.), dated 14-5-2020]

CESTAT Notifications

CESTAT (Procedure) Rules, 1982 — Amendment
[Amend at pages 3.17, 3.19 and 3.21 of 63rd Edition of Customs Law Manual, Vol. 1,
2020-21]
In exercise of the powers conferred by 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 Appellate Tribunal (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 paper.
They shall also contain a valid mobile number and e-mail address 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 confer-
encing platform in the manner as may be notified”.
GST LAW TIMES  21st May 2020  56