The Customs, Excises, Service Taxes Appellate Tribunal (CESTAT),has vide Notification No. 1 of 2020 dated 11.05.2020 amended the Customs, Excise, and Service Tax (Procedure) Rules, 1982 with immediate effect.
The amendment has basically been carried out in the rules relating to online filing of appeals and cross-objections including hearing of such appeals over video conferencing.
Highlights of the Amendments
- Amendment in Rule 8(1) by which now every Memorandum of Appeal or Cross Objection shall contain a valid mobile number and e-mail address of both the Appellant(s) and the Respondent(s).”
- Insertion of new Rule 8(4) whereby verification of every Memorandum of Appeal or Cross Objection or Miscellaneous Application now filed 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.
- Insertion of new Rule 9(5) whereby 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.
- Insertion of new Rule 16(8) which now mandates that the soft copies of the Paper Book shall also be stored in two pen drives and filed along with such Paper Book.”
- Insertion of new Rule 19(3) wherein the President may, by a separate Notification, allow the hearing of Appeal or Cross Objection through appropriate video conferencing platform in the manner as may be notified.
- Amendment in Rule 28A(5) whereby it has now further been mandated that 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.
For ready reference of our readers the Notification is reproduced below:
F. No. 01(05)/Circular/CESTAT/2017
Customs Excise and Service Tax Appellate. Tribunal
West Block N.2, R.K. Puram. New Delhi – 110066
Date: 11 May 2020
Notification No. 1 of 2020
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 (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 hearing of Appeal or Cross Objection through appropriate video conferencing plat I brin in the manner as may he notified”.
6. Sub Rule (5) of Rule 28A is substituted as follows:
“(5) 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. The soli 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.”
(Justice Dilip Gupta)
President
Copy to:
1. SPS to Hon’ble President, CESTAT, New Delhi.
2. Members, CESTAT, of All Benches.
3. Revenue Secretary, Department of Revenue, Ministry of Finance, North Block, New Delhi.
4. Chairman, CBIC, North Block, New Delhi.
5. Chief Commissioner (AR) New Delhi/Commissioner (AR), CESTAT, Mumbai/Kolkata/Chennai/Bengaluru/Ahmedabad/Allahabad/Chandigarh/Hyderabad.
6. Deputy Registrars/Assistant Registrars/H00, CESTAT, All Benches.
7. Bar Association, CESTAT, New Delhi/Murnbai/Kolkata/Chennai/ Bangaluru/ Ahmedabad/Allahabad/Chandigarh/Hyderabad.
8. Notice Board/Website.
(Binnesh Kumar K.S.)
Registrar
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