- Short title and commencement
- Definitions
- Sittings of Bench
- Powers of Bench
- Language of the Tribunal
- Procedure for filing appeals
- Date of presentation of
appeals
- Contents of a memorandum
of appeal
- What to accompany
memorandum of appeal?
- Grounds which may be
taken in appeal
- Rejection or
amendment of memorandum of appeal
-
Document authorising representative to be attached to the memorandum of
appeal
-
Document authorising representative to be attached to the memorandum of
appeal
- Filling of
authorisation at a later stage
-
Filing of memorandum of cross-objection, application or replies to
appeals/applications
- Preparation of paper book
- Date and place of
hearing to be notified
- Hearing of appeal
- Action on appeal
for appellant's default
- Hearing of appeals ex parte
-
Continuance of proceedings after death or adjudication as an insolvent of a
party to the appeal or application
- Production of additional
evidence
- Adjournment of appeal
- Proceedings to be open to
public
- Order to be signed and
to bear date
- Publication or orders
- Reference to High Court
-
Reference to Supreme Court in case of conflict in decisions of High Courts
- Same Bench to
hear reference applications
- Submission of
reply to reference application
- Contents of reply
- Statement of case
- Communication of orders
to parties
-
Same Bench to deal with requisition from High Court or Supreme Court
-
Receipt of judgment of the High Court or Supreme Court
- Copy fees
- No fees for inspection of
records
-
Control over departmental authorities in certain matters
- Orders and
directions in certain cases
- Working hours of
offices of the Tribunal
- Sittings of the Tribunal
- Officers of
the Tribunal and Their functions
- Additional
powers and duties of the Registrar
- Seal and Emblem
- Dress for the Members
- Dress for the parties
CUSTOMS, EXCISE AND GOLD (CONTROL) APPELLATE TRIBUNAL (PROCEDURE)
RULES, 1982
Notification No. 1/CEGAT/82, dated 25-10-1982 as amended
In exercise of the powers conferred by sub-section (6) of section 129C of the
Custom Act, 1962 (52 of 1962), read with sub-section (1) of section 35D of the
Central Excises and Salt Act, 1944 (1 of 1944) and sub-section (1) of section
81B of the Gold (Control) Act, 1968 (45 of 1968), the Customs, Excise and Gold
(Control) Appellate Tribunal hereby makes the following rules, namely:-
- Short title and commencement:-
- These rules may be called the Customs, Excise and Gold (Control)
Appellate Tribunal (Procedure) Rules, 1982.
- They shall come into force on the 25th October, 1982.
- Definitions:- In these rules, unless the context
otherwise requires-
- "Acts" means the Customs Act, the Central Excises Act and the Gold
(Control) Act.
- "Administrator" means the Administrator appointed under section 4 of
the Gold (Control) Act.
- "Authorised representative" in relation to any proceedings before
the Tribunal means-
- a person authorised by the person referred to in sub-section (1)
of section 146A of the Customs Act, or as the case may be,
sub-section (1) of section 35Q of the Central Excises Act or
sub-section (1) of section 101A of the Gold (Control) Act, to appear
on his behalf in such proceedings; or
- a person duly appointed [by the Central Government or by an
officer duly authorised in this behalf] as authorised representative
to appear, plead and act for the [Commissioner] or Administrator, in
such proceedings;
-
- Bench means the Bench of the Tribunal and includes a
Principal Bench and a Member sitting singly;
- Principal Bench means a Bench constituted at the principal seat
of the Tribunal (at Delhi) to which the cases arising anywhere in
India may (also) be assigned.
- Zonal Bench means a Bench (located at a place other than Delhi
or at Delhi) but having jurisdiction over a specified Zone.]
- "Central Excises Act" means the [Central Excise Act, 1944] (1of
1944);
- "Certified copy' means the original copy of the order received by
the party or a copy (including a photostat copy) thereof duly
authenticated by the concerned department;
- "[Commissioner]" means the [Commissioner] or Customs or the
[Commissioner] of Central Excise, as the case may be;
- "Customs Act" means the Customs Act, 1962 (52 of 1962);
- "Departmental Authorities" means the Customs authorities, Central
Excise authorities or Gold (Control) authorities as the case may be;
- "Gold (Control) Act" means the Gold (Control) Act, 1968 (45 of
1968);
- "member' means a member of the Tribunal and includes the
President and Vice-President;
- "prescribed' means prescribed by or under these rules;
- "President" means president of the Tribunal;
- "Registrar" means the person who is for the time being discharging
the ructions of the Registrar of the Tribunal, and "Registry" means the
office of the Tribunal;
- Omitted by CEGAT Notification No. 1/95, dated 30-5-1995.
- "Tribunal" means the Customs, Excise and Gold (Control) Appellate
Tribunal constituted under sub-section (1) of section 129 of the Customs
Act, and includes where the context so requires, the Bench exercising
and discharging the powers and functions of the Tribunal, and
- "Vice-President" means a Vice-President of the Tribunal and includes
a Senior Vice-President appointed by the Central Government.
- Sittings of Bench.:- Subject to such general or special
orders as may be made by the President, a Bench shall hold its sittings
either at Headquarters or at such other place falling within its
jurisdiction as it may consider expedient.
- Powers of Bench.:-
- A Bench shall hear and determine such appeals and applications made
under the Acts as the President may by general or special order direct.
- Where two or more Benches are functioning at any place, the
President or in his absence the senior amongst the Vice-Presidents
present, or in their absence the senior-most Member present, may
transfer an appeal or application from one Bench to another.
- Language of the Tribunal:-
- The language of the Tribunal shall be English:
Provided that the parties to a proceeding before the Tribunal may file
documents drawn up in Hindi, if they so desire:
Provided further that a Bench may in its discretion, permit the use of
Hindi in its proceedings; so however, the final order shall be in
English.
- Notwithstanding anything contained in sub-rule (1), the Tribunal may
pass such orders in Hindi, as and when it deems fit:
Provided that ever such order shall be accompanied by a translation in
English of the same, duly attested by the Bench concerned.
- Procedure for filing appeals.:
- A memorandum of appeal to the Tribunal shall be in the relevant form
and shall be presented by the appellant in person or by an agent to the
concerned officer, or sent by registered post addressed to the concerned
officer:
Provided that the appellant may, in case of urgency or for other
sufficient reason, present or send the appeal to the concerned officer
of the Bench nearest to him, even though the matter relates to a
different Bench; and in such a case the officer receiving the appeal
shall, as soon as may be, forward it to the concerned officer of the
appropriate Bench.
- A memorandum of appeal sent by post under sub-rule (1) shall
be deemed to have been presented to the concerned officer on the date on
which it is received in the office of the concerned officer.
Explanation:
- For purposes of this rule, "form" means a form prescribed for
the purpose of presenting an appeal under the Customs (Appeals)
Rules, 1982, or the Central Excise Rules, 1944, or as the case may
be, the Gold (Control) Appeal Rules, 1982.
- In this rule, "concerned office" in relation to a Bench means
the Registrar, Assistant Registrar or any other office authorised to
receive appeals falling within the jurisdiction of that Bench as
defined by the President from time to time.]
6 A The number of appeals to be filed:
Notwithstanding the
number of show cause notices, price lists, classification lists, bills of entry,
shipping bills, refund claims / demands, letters or declarations dealt with in
the decision or order appealed against, it shall suffice for purposes of these
rules that the appellant files one Memorandum of Appeal against the order or
decision of the authority below, along with such number of copies thereof as
provided in rule 9.
Explanation:
- In a case where the impugned order-in original, the Memoranda of Appeal
filed as per Rule 6 shall be as many as the number of the orders-in-original
to which the case related in so far as the appellant is concerned.
- In case an impugned order is in respect of more than one persons, each
aggrieved person will be required to file a separate appeal (and common
appeals or joint appeals shall not be entertained).]
- Date of presentation of appeals:
The Registrar or, as the case may be
the officer authorised by him under rule 6, shall endorse on every
memorandum of appeal the date on which it is presented or deemed to have
been presented under that rule and shall sign the endorsement.
- Contents of a memorandum of appeal:
- Every Memorandum of Appeal shall
set forth concisely and under distinct heads, the grounds of appeals and
such grounds shall be numbered consecutively and shall be typed in double
space of the paper.
- Every memorandum of appeal, cross-objection, reference application,.
stay application or any other miscellaneous application shall be typed
neatly in double spacing on the foolscape paper and the same shall be duly
paged, indexed and tagged firmly with each paper book put in a separate
folder.
- Every memorandum of appeal / application / Cross-objection shall be
signed and verified by the appellant / applicant / respondent or the
Principal Officer duly authorised to sign Memorandum of appeal / application
/ Cross-objection. The appellant /applicant /respondent or the Consultant or
Advocate retained by them shall certify as true the documents produced
before the Tribunal.
- What to accompany memorandum of appeal?:
- Every Memorandum of appeal
required to 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 it appeal or revision, four
copies (one of which shall be a certified copy) of the order passed in
appeal or in revision and four copies of the order of the original
authority.
Explanation: "Copy for the purpose of this Rule shall mean a true copy
certified by the appellant or appellant's representative to be a true copy.
- In an appeal filed under the direction of the Collector or the
Administrator or the Central Board of Excise and Customs, one of the copies
of the order appealed against shall be an attested copy instead of a
certified copy.
- In the case of an appeal which can be heard by a single Member,
Memorandum of appeal shall be filed in triplicate and number of copies of
the order shall be three instead of four.
Note: As to which appeals are to be heard by single member shall be
determined by the President by separate orders in the light of the relevant
statutory provision.
- Where an appeal which can be heard by a single Member is referred to or
placed before a tow-Member Bench or an appeal which can be heard by a
tow-Member Bench is referred to a Larger Bench, the appellant shall
immediately furnish an additional copy of the memorandum of appeal and of
the order or orders of the lower authorities.
- Grounds which may be taken in appeal:
The appellant shall not, except by
leave of the Tribunal, urge or be heard in support of any grounds not set
forth in the memorandum of appeal, but the Tribunal, in deciding the appeal,
shall not be confined to the grounds set forth in the memorandum of appeal
or those taken by leave of the Tribunal under these rules:
Provided that the Tribunal shall not rest its decision on any other grounds
unless the party who may be affected thereby has had a sufficient
opportunity\ of being hard on that ground.
- Rejection or amendment of memorandum of appeal:
- The Tribunal may, in
its discretion, on sufficient cause being shown, accept a memorandum of
appeal which is not accompanied by the documents referred to in rule 9 or is
in any other way defective, and in such cases may require the appellant to
file such documents or, as the case may be, make the necessary amendments
within such time as it may allow.
- The Tribunal may reject the memorandum of appeal referred to in sub-rule
(1) if the documents referred to therein are not produced, or the amendments
are not made, within the time-limit allowed.
- On representation of any memorandum of appeal after making the necessary
amendments referred to in sub-rule (1), the memorandum of appeal shall be
signed and dated by the officer competent to make an the endorsement under
rule 7.
- The President may in his discretion authorise any officer of the
Tribunal to return any memo of appeal, application or document(s) which is /
are not in accordance with the Customs, Excise and Gold (Control) Appellate
Tribunal (procedure) Rules, 1982. The Officer so authorised may, however,
allow the documents to be re-filed after removal of the defects in the
specified time.
On representation the Bench concerned may in its discretion either accept
the memorandum in terms of 11(1) or reject the same in terms of 11(2) but
the appeal / application may not be restored to its original number unless
the Bench allows it to be so restored on sufficient cause being shown.
-
Document authorising representative to be attached to the memorandum of
appeal: Where the parties to an appeal or application by a person other than
the Commissioner or the Administrator, the Commissioner concerned or the
Administrator shall be made the respondent to the appeal or, as the case may
be, the application.
- In an appeal or an application by the Commissioner or the Administrator,
the other party shall be made the respondent to the appeal or as the case
may be, application.
- The provisions of sub-rules (1) and (2) shall apply to a proceeding
transferred to the Tribunal under section 131B of the Customs Act, section
35P of the Central Excise Act or section 82K of the Gold (Control) Act.
-
Document authorising representative to be attached to the memorandum of
appeal: Where the parties to an appeal or application are being represented
in such appeal or application by authorised representatives, the documents
authorising such representatives to appear on their behalf shall be appended
to the memorandum of appeal, application or memorandum of cross-objection if
they are signed by the authorised representatives and the said documents
shall indicate clearly the status of the authorised representatives as to
whether they are relatives or regular employees or the parties and the
details of the relationship of employment or, in cases where they are not
relatives or regular employees, their qualifications to act as authorised
representatives under the Acts or, in the case of a person referred to in
rule 2(c)(ii), particulars of the notification by which he has been
appointed:
Provided that where the authorised representative is a legal practitioner,
such document of authorisation shall be a duly executed vakalatnama.
- Filling of authorisation at a later stage:
- Subject to satisfaction
of the Bench, in cases, where an authorised representative known to the
Court 3has been engaged but is unable to file immediately the document authorising him to appear and plead along with the appeal or application for
any reason, he may file memo of appearance along with an undertaking to file
duly executed vakalatnama or document of authorisation during such time as
the Bench may in its discretion allow.
- In case the direction of the Bench (including extended time, if any) is
not followed, the Bench may in its discretion withhold the issue of the
order or stay its operation till the compliance is duly made and/or refrain
from extending the facility in future.
- Any mis-representation for the purpose of this Rule will be considered
as a misconduct and may invite the same action in the same way as indicated
in Section 35Q(5) of the Central Excise Act, 1944.
-
Filing of memorandum of cross-objection, application or replies to
appeals/applications: Every memorandum of cross-objection filed, and every
application made, under the provisions of the Acts, shall be registered and
numbered, and the provisions of these rules, relating to appeals shall, so
far as may be apply to such memorandum or application.
15A Reply to appeal: After a copy of the appeal has been served the
respondents may file a reply within one month and on the receipt thereof,
the appellant may file a rejoinder within one month or within such time as
may be specified / extended.
- Preparation of paper book:
- The appellant shall, along with the
appeal or within one month of filing of the appeal, submit in such number of
copies as of the memorandum of appeal, a per book containing copies of the
documents, statements of witnesses and other papers on the file of, or
referred to in the orders of, the departmental authorities, which he
proposes to rely upon at the hearing of the appeal.
- The respondent may also file a paper book containing such documents as
are referred to in sub-rule (1), 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 service 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.
- The Tribunal may, in its discretion, allow the filing of any paper book
referred to in sub-rule (1) or sub-rule (2) after the expiry of the period
referred to therein.
- The Tribunal may on its own motion direct the preparation of as many
copies as may be required of a per book by and at the cost of the appellant
or the respondent, containing copies of such statements, papers or documents
as it may consider necessary for the proper disposal of the appeal.
- The President may in his discretion direct by a general or special order
that only such documents as may be specified by him in his order may be
initially filed with the appeal; and the paper book as prescribed in
sub-rule (1) and (2) may be filed subsequently on receipt of notice of
hearing of the appeal by away of a general or specific notice for the
case(s) or advance cause list.
The president may further direct that in case of non-filing of the documents
as specified under this Rule, the Registrar / Deputy Registrar or any other
authorised officer would be competent to return the specified documents or
sets of documents and to receive the same back only after rectification of
the defects to the satisfaction of the proper officer or the Bench as the
case may be and on the return the case may be assigned a new number.
- President may by a general or special order allow attestation of the
documents filed along with appeal / application or as a part of paper book
or otherwise by a gazetted officer or such other person as may be authorised
by the President to attest or certify such documents or photo copies
thereof.
- All paper books shall contain clearly legible documents duly paged,
indexed and be tagged firmly.
- Date and place of hearing to be notified:
- The Tribunal shall notify
to the parties the date and place of hearing of the appeal or application.
- The issue of the notice referred to in sub-rule (1) shall not by itself
be deemed to mean that the appeal or application has been admitted.
- Hearing of appeal:
- 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 necessary, hear the respondent against the
appeal and in such a case the appellant shall be entitled to reply.
- Action on appeal for appellant's default:
Where on the day fixed for the
hearing of the appeal or on any other day to which such hearing may be
adjourned, the appellant does not appear when the appeal is called on for
hearing, the Tribunal may, in its discretion, either dismiss the appeal for
default or hear and decide it on merits:
Provided that where an appeal has been dismissed for default and the
appellant appears afterwards and satisfies the Tribunal that there was
sufficient cause for his non-appearance when the appeal was called on for
hearing, the Tribunal shall make an order setting aside the dismissal and
restore the appeal.
- Hearing of appeals ex parte:
Where on the day fixed for
the hearing of the appeal or on any other day to which appears and the
respondent does not appear when the appeal is called on for hearing, the
Tribunal may hear and decide the appeal ex parte.
-
Continuance of proceedings after death or adjudication as
an insolvent of a party to the appeal or application: Where in any
proceedings the appellant or applicant or a respondent dies or is
adjudicated as an insolvent or in the case of a company, is being wound up,
the appeal or application shall abate, unless an application is made for
continuance of such proceeding s by or against the successor-in-interest,
the executor, administrator, a receiver, liquidator or other legal
representative of the appellant or applicant or respondent, as the case may
be:
Provided that every such application shall be made within a period of sixty
days of the occurrence of the event:
Provided further that the Tribunal may, if it is satisfied that the
applicant was prevented by sufficient cause from presenting the application
within the period so specified, allow it to be presented within such further
period as it may deem fit.
- Production of additional evidence:
- The parties to the appeal shall not be entitled to produce any
additional evidence, either oral or documentary, before the Tribunal,
but if the Tribunal is of opinion that any documents should be produced
or any witness should be examined or any affidavit should be filed to
enable it to pass orders or for any sufficient cause, or if adjudicating
authority or the appellate or revisional authority has decided the case
without giving sufficient opportunity to any party to adduce evidence on
the points specified by them or not specified by them, the Tribunal may,
for reasons to be recorded, allow such documents to be produced or
witnesses to be examined or affidavits to be filed or such evidence to
be adduced.
- The production of any document or the examination of any witness or
the adducing of any evidence under sub-rule (1) may be done either
before the Tribunal or before such departmental authority as the
Tribunal may direct.
- Where any direction has been made by the Tribunal to produce any
documents or to examine any witnesses or to adduce any evidence before
any departmental authority, the authority shall comply with the
directions of the Tribunal and after such compliance send the documents,
the record of the deposition of the witnesses or the record of evidence
adduced, to the Tribunal.
- he Tribunal may, of its own motion, call for any documents or summon
any witnesses on points at issue, if it considers necessary to meet the
ends of justice.
- Adjournment of appeal: The Tribunal may, on such terms
as it thinks fit and at any stage of the proceedings, adjourn the hearing of
the appeal.
- Proceedings to be open to public:
The proceedings
before the Tribunal shall be open to the public:
Provided that the Tribunal may, if it thinks fit, order at any stage of the
proceedings of any particular case that the public generally or any
particular person shall not have access to or be or remain in, the room or
building used by the Tribunal.
- Order to be signed and to bear date:
Every order of the
Tribunal shall be in writing and shall be signed by the Members constituting
the Bench concerned and the last date of hearing of the matter and the date
of dictation on the Bench or if order is reserved for pronouncement, the
date of such pronouncement, as the case may be, shall be typed on the first
page of the order. Such date shall be typed on the last page of the order
also.
- Publication or orders: Such of the orders of the
Tribunal as are deemed fit for publication in any authoritative report or
the press, may be released for such publication on such terms and conditions
as the Tribunal may lay down.
28A. Procedure for filing and disposal of stay petitions:
-
- Every application preferred under the provisions of the Acts
for stay of the requirement of making deposit of any duty demanded or
penalty levied shall be presented in triplicate by the appellant in
person or by his duly authorised agent, or sent by registered post to
the Register or any other office authorised to receive memoranda of
appeals, as the case may be, at the Headquarters of the Bench having
jurisdiction to hear the appeal in respect of which the application for
stay arises:
- One copy each of such application shall be served on the authorised
representative of the Commissioner or, as the case may be, the
Administrator simultaneously by the applicant.
- Every application for stay shall be neatly typed on one side of the
paper and shall be in English and the provisions of rule 5 shall apply to
such applications.
- An application for stay shall set forth concisely the following:
- the facts regarding the demand of duty or penalty, the deposit
whereof is sought to be stayed;
- the exact amount of duty or penalty and the amount undisputed
therefrom and the amount outstanding;
- the date of filing of the appeal before the Tribunal and its number,
if known;
- whether the application for stay was made before any authority under
the relevant Act or any civil court and, if so, the result thereof
(copies of the correspondence, if any, with such authorities to be
attached);
- reasons in brief for seeking stay;
- whether the applicant is prepared to offer security and, if so, in
what form; and
- prayers to be mentioned clearly and concisely (state the exact
amount sought to be stayed).
- The contents of the appeal / application / cross-objection shall be
supported by a verification regarding their correctness by the appellant or
respondent or the principal officer authorised to sign appeal /
cross-objection.
The Bench may, however, in a particular case direct filing of an affidavit
by the appellant / respondent or any other person, if so considered
necessary or desirable in the circumstances of a given case.
- Every application 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 documents, if any:
Provided that it shall not be necessary for the application to file copies
of the documents which have already been filed with the related appeal.
- Any application which does not conform to the above requirements is
liable to be summarily rejected.
- Subject to any general or special orders of the President in this
behalf, an application for stay shall be decided by the Bench having
jurisdiction to hear the appeal to which the application relates.
28B Change of authorised representative:
(1) In case an
appellant / respondent changes the person authorised to represent him after the
filing of the appeal or application then the fact of such a change may be
indicated by way of a memorandum addressed to the tribunal or an endorsement or
Vakalatanama or document of authorisation and upon such communication or
endorsement the bench may not insist on filing of a no-objection certificate
from the previous authorised representative except where in the opinion of the
bench it was called for in a given case.
28C Procedure for filing of and disposal of Miscellaneous Application:
The provisions of the rules regarding the filing of stay applications
shall, in so far as may be, apply to the filing of applications under this rule
(mutatis mutandis).
- Reference to High Court:
- An application for reference to the High Court shall be filed in
quintuplicate and shall be accompanied by a list of documents
(particulars whereof shall be stated) which, in the opinion of the
applicant, should form part of the case and a translation in English of
any such documents, where necessary, and five copies of the order passed
by the Tribunal in the appeal concerned.
- Where an application for reference is filed by any person other than
the Commissioner or the Administrator, the Commissioner or the
Administrator shall be made the respondent, and where the application
for reference is filed by the Commissioner or the Administrator, the
other party shall be made the respondent.
- The provisions of the rules relating to the filing of appeals shall,
so far as may be, apply to the filing of an application under this rule.
-
Reference to Supreme Court in case of conflict in decisions of
High Courts: Where on an application for reference to a High Court,
the Tribunal considers it expedient, on account of conflict in the decisions
of High Courts in respect of any particular question of law, to make a
reference direct to the Supreme Court, such reference shall inter alia set
out concisely the decisions of the High Court and the points of conflict in
the decisions.
- Same Bench to hear reference applications:
The same
Bench which heard the appeal giving rise to the application for reference to
the High Court or Supreme Court shall hear such application unless the
President directs otherwise.
31A. Same Bench to hear applications for rectification of mistakes:
An application for rectification of a mistake apparent from the record,
under sub-section (2) of section 129B of the Customs Act, or sub-section (2) of
section 35C of the Central Excise Act, 1944, or sub-section (2) of section 81A
of the Gold (Control) Act, shall be heard by a Bench consisting of the Members
who heard the appeal giving rise to the application, unless the President
directs otherwise.
- Submission of reply to reference application: The
respondent may, if he so desires, within forty-five days from the date on
which he was served with a copy of the application for reference, submit a
reply in writing to the application.
- Contents of reply:
- The reply referred to in rule 32 shall be filed in quintuplicate and
shall specifically admit or deny whether any question of law as
formulated by the applicant arises out of the order of the Tribunal.
- If any question formulated by the applicant is defective, the reply
shall state in what particulars the question is defective and what is
the exact question of law which arises out of the said order.
- The reply shall be accompanied by a list of documents (the
particulars of which shall be stated) which in the opinion of the
respondent, should form part of the case and a translation in English of
any such documents, where necessary.
- Statement of case:
- Where, after hearing the applicant, and the respondent if he appears
before the Tribunal in response to the notice of hearing, the Tribunal
is f the opinion that a question of law arises out of its order, it
shall draw up a statement of the case.
- The Tribunal shall append to the statement of the case a list of
documents which, in its opinion, should form part of the reference.
- Within such time after the statement of the case is drawn up as the
Tribunal may direct, the applicant or respondent, as the case may be, at
whose instance any such document is included in the list,. shall file as
many certified and uncertified copies of the documents which form part
of the reference as are required to be forwarded to the High Court or
Supreme Court:
Provided that the Tribunal may, at the request of the parties, in its
discretion, allow further time to enable the parties to file copies of
such documents.
- Communication of orders to parties:
Any order passed in
an appeal or on an application shall be communication to the appellant or
the applicant and to the respondent either in persons or by registered post.
-
Same Bench to deal with requisition from High Court or Supreme
Court: Where a requisition to state the case from the High Court or
where a direction to make any addition or alteration in a statement of the
case from the High Court or the Supreme Court is received by the Tribunal
under the Acts, it shall be dealt with by the same Bench referred to in rule
31, unless otherwise directed by the President.
-
Receipt of judgment of the High Court or Supreme Court:
Where a copy of the judgment of the High Court or the Supreme Court is
received by the Tribunal, it shall be sent to the Bench referred to in rule
31 or any other Bench as directed by the President for such orders as may be
necessary.
- Copy fees: Copies of documents relating to a case /
order / cause list may be supplied on request, on payment of the prescribed
fees:
- Photocopies of whole or part of an order sheet may be supplied on
payment of the prescribed fees to the appellant / respondent or their
authorised representative.
- In case of reported as well unreported orders, the copies may be
supplied to journals on payment of an amount prescribed by the President
for payment on annual or half yearly basis.
- Photocopies of cause lists may be supplied to the authorised
representative on payment of the prescribed fees and to the departmental
representatives without fees, if so requested.(3) Copying fees shall be
payable in cash in advance.
- No fee is required to be paid by any departmental authority
connected with the matter in question before the Tribunal.
- No fees for inspection of records:
No fees shall be
charged for inspecting the records of a pending appeal or application by a
party thereto.
-
Control over departmental authorities in certain matters:
The Tribunal shall exercise control over the departmental
authorities in relation to all matters arising out of the exercise of the
powers or of the discharge of the functions of the Tribunal.
- Orders and directions in certain cases:
The Tribunal
may make such orders or give such directions as may be necessary or
expedient to give effect or in relation to its orders or to prevent abuse of
its process or to secure the ends of justice.
- Working
hours of offices of the Tribunal: Except on
Saturdays, Sundays and other public holidays, the offices of the Tribunal
shall, subject to any order made by the President, be open daily from 9.30
A.M. to 6.00 P.M.; but no work, unless of urgent nature, shall be admitted
after 5.30 P.M.
- Sittings of the Tribunal:
- The Tribunal shall not ordinarily hold sittings on Saturdays, nor on
any Sundays and other public holidays.
- The sitting hours of the Tribunal shall ordinarily be as under: In
New Delhi, Bombay and Madras.
From 10.30A.M. to 1.30 P.M. and from 2.15 P.M. to 4.45 P.M. in Calcutta.
From 10.30A.M. to 1.15 P.M. and from 2.00 P.M. to 4.30 P.M.
- Officers of the Tribunal and Their functions:
- The Registrar shall have the custody of the records of the Tribunal
and shall exercise such other functions as are assigned to him under
these rules or by the President by separate order.
- The Registrar may, with the approval of the President, delegate to
the Deputy Registrar or an Assistant Registrar any function required by
these rules to be exercised by the Registrar.
- In the absence of the Registrar the Deputy Registrar or the
Assistant Registrar may exercise all the functions of the Registrar.
- The official Seal shall be kept in the custody of the Registrar or
Deputy Registrar or Assistant Registrar.
- Subject to any general or special directions given by the President,
the Seal of the Tribunal shall not be affixed to any order, summons or
other processes save under the authority in writing of the Registrar for
Deputy Registrar or Assistant Registrar.
- The Seal of the Tribunal shall not be affixed to any certified copy
issued by the Tribunal save under the authority in writing of the
Registrar or Deputy Registrar or Assistant Registrar.
- Additional powers and duties of the Registrar:
In
addition to the powers conferred by other rules, the Registrar shall have
the following powers and duties subject to any general or special order of
the President, namely:
- to require any memorandum of appeal, application, petition or other
proceeding presented to the Tribunal to be amended in accordance with
the practice and procedure of the Tribunal or to be represented after
such requisition as the Registrar is empowered to make in relation
thereto has been complied with;
- subject to the directions of the respective Benches, to fix the date
for hearing appears, applications, petitions or other proceedings and
issue notices thereof;
- to settle the index in cases where the record is prepared in the
Tribunal;
- to direct any formal amendment of record; and
- to order the grant of copies of documents to parties to proceedings,
and to grant leave to inspect the records of the Tribunal under rule 39.
- Seal and Emblem: The official Seal and Emblem of the
Tribunal shall be such as the President may prescribe.
- Dress for the Members: The dress for the Members shall
be such as the President may prescribe.
- Dress for the parties: Every authorised representative
other than a relative or regular employee of a party shall appear before the
Tribunal in his professional dress, if any, and, if there is no such dress,-
- if a male, in a close-collared black coat, or in an open-collared
black coat, with white shirt and black tie; or
- if a female, in a black coat over a white sari or any other white
dress:
Provided that during the summer season from 15th April to 31st August,
the authorised representatives may, when appearing before a Bench of the
Tribunal, dispense with the wearing of a black coat.
Explanation: For the purpose of this Rule, the expression 'regular
employee of a party' shall not include an employee of the Customs or
Central Excise Department who is appointed as an authorised
representative in pursuance of sub-clause (ii) of sub-rule (c) of rule
2.