Provisions in respect of revision of order and appeals relating to service tax have been discussed under:

Revision of orders by the Commissioner of Central Excise

Revise the order

The Commissioner of Central Excise has been empowered to call for the record of any proceeding which was taken by the Assistant or Deputy Commissioner of Central Excise, as the case may be, and after making inquiry revise the order passed by him [section 84(l)].

It is well settled law that revisionary authority cannot travel beyond the show cause notice, when the show cause notice was issued only for imposing penalty, it was held that the Commissioner cannot under the revisionary powers pass an order for making payment of service tax with interest [Markfed Oil & Allied Industries v CCE, Chandigarh 2002 (146) ELT 466 (Tribunal-Delhi)].

Time limit of revision of order

Revision order cannot be passed after the expiry of two years from the date when order, that is to be revised, was passed [section 84(5)]. For instance an order was passed on 1st January, 2001 that order could be revised any time on or before the 31st December, 2002.

Notice to the assessee if order is prejudicial to the assessee

The revision order prejudicial to the assessee shall not be passed unless the assessee has been given an opportunity of being heard [section 84(2)].

Communication of order

The revision order so passed shall be communicated to

(a) the assessee;

(b) the Assistant or Deputy Commissioner of Central Excise, as the case may be; and

No order in respect of issue pending for appeal

Order of revision cannot be passed in respect of any issue which is pending in appeal before the Commissioner of Central Excise (Appeals) [section 84(4)].

This section does not empower the Commissioner to review the orders passed by the authorities below under him and issue directions to them to file appeals. Thus, directions to file appeals are without jurisdiction and illegal. Therefore, order passed by the Commissioner (Appeals) pursuant to such directions are nullity in law [S.V. Electricals Limited v CCE, Bhopal 2002 (144) ELT 65 (Tribunal-Delhi)].

Further in the case of Composite Investments Pvt. Ltd. v CCE, Bangalore 2003 (162) ELT 443 (Tri.-Bang.) it was held that Commissioner is not empowered to review or revise an order passed by the adjudicating authority when the matter is pending before the Commissioner (Appeals). It was held that when such order is revised, it is not sustainable in law being contrary to the provisions of section 84(4).

Appeals to the Commissioner of Central Excise (Appeals)

Consequent to the omission of section 71 and section 72, the amendment has also been made by the Finance (No. 2) Bill, 2004 in section 85 to omit the reference to these sections in sub-section (1) of section 85.

Who and when and to whom to appeal

Any person aggrieved by any assessment order passed by the Assistant or Deputy Commissioner of Central Excise, as the case may be, may appeal to the Commissioner of Central Excise (Appeals). The appeal can be filed by the aggrieved person

(a) against the order passed under section 71 (assessment), section 72 (best judgement assessment) or section 73 (escaped assessment); or

(b) against an order levying interest or penalty; or

(d) by an order levying interest or penalty; or

(e) denying any refund of service tax [Section 85(l)].

The expression "any person aggrieved" does not mean "the revenue", it only means the assessee or other persons other than the revenue [CCE v Narendra P. Umrao (1984) (4) ETR 173]. The date on which the appeal papers have been received by the office of the Commissioner (Appeals) is to be taken as the date of filing [Roy (FN) v CC (1982) ELT 902, 916 (Cal)]. The date of posting of the appeal papers cannot be taken to be the date on which the appeal has been filed [Titaghur Paper Mills Co. Ltd. v Union o India (1981) ELT 27, 29 (Cal)].

The Finance Act, 2003, w.e.f. 14-5-2003, has amended the provision of section 85 with a view to provide appeal against rejection of refund claim in respect of service tax.

Form of appeal and enclosure

The appeal is to be filed in Form. 'ST-4' and shall be verified in the prescribed manner [section 85(2) read with sub-rule (1) of rule 8]. The appeal shall be filed in duplicate along with a copy of order appealed against [sub-rule (2) of rule 8].

Time limit

The appeal must be filed within three months from the date of receipt of the order relating to service tax, interest or penalty under the Act [section 85(3)]. The aforesaid period of three months can be further extended for three months on sufficient cause by the Commissioner of Central Excise (Appeals) [proviso to sub-section (3) of section 85].

When appeal is filled under section 85, the time limit shall be applicable as mentioned under this section and it was held that it is incorrect to apply the provisions of section 35 of the Central Excise Act (which otherwise also not applicable to service tax). Hence, when appeal is filed within 3 months, it is within the time limit prescribed under section 85, irrespective of the lesser time (2 months) prescribed under section 35 of the Central Excise Act [Simon Brothers Private Limited v CCE, Mumbai-I 2002 (146) ELT 142 (Tribunal-Mumbai). Further in the case of K. Thakore & Associates v CCE, Mumbai-I 2003 (161) ELT 670 (Tri.Mumbai) also it was held that section 35 of the Central Excise Act, 1944 is not applicable and appeal filed within 3 months was within time under the law.

Pre-deposit

As per section 83 of the Act, section 35F of the Central Excise Act, 1944 is also applicable to service tax. As per section 35F ibid, where appeal is filed against the duty demanded or penalty levied, pending the appeal, the assessee will have to deposit with the adjudicating authority the duty demanded or the penalty levied. However, appellate authority may dispense with the requirement of pre-deposit on the application made by the Appellant if in the opinion of the Appellate authority pre-deposit may cause undue hardship to Appellant. Where application for the dispensing with the pre-deposit is filed by the Appellant, the Commissioner (Appeals) shall, where it is possible to do so, decide such application within 30 days from the date of its filing.

If the assessee has a good prima facie case on merit and/or his financial position is poor, pre-deposit will constitute hardship. Prima facie case does not necessarily mean that one must have a gilt edged case which is bound to succeed but a case which is arguable and fit for trial and consideration - Ruby Rubber v Commissioner of Central Excise 1998 (104) ELT 330 (Cal). Strong prima facie case in favour of assessee, stay application allowed - S'Three Graphic v CCE, Bangalore 2004 (168) ELT 349 (Tri. Bang.)

Notice to assessee if order against the assessee

The Commissioner of Central Excise (Appeals) cannot pass an order enhancing the service tax, interest or penalty unless the person affected thereby has been given a reasonable opportunity of showing cause against such enhancement [proviso to sub-section (4) of section 85].

Passing an order of appeal

The Commissioner of Central Excise (Appeals) shall hear and determine the appeal and, pass such orders as he thinks fit and such orders may include an order enhancing the service tax, interest or penalty [section 85(4)].

The Commissioner (Appeals) could not dismiss the appeals holding the same to be infructuous. He should have decided the case on merits and dismiss the refund claim holding that the same was not maintainable in view of sections 116 and 117 of the Finance Act, 2000, which has given retrospective effects to the provisions which were struck down by the Supreme Court in the case of Laghu Udyog Bharti v U.O.I., dated 27-7-1999 (1999) 112 ELT 365 (SC) [Mangalam Cement Limited v Commissioner of Central Excise, Jaipur 2003 (151) ELT 329 (Tribunal-Delhi)].

Central Excise (Appeals) Rules, 2001

The Government has not framed separate Rules for service tax appeal, the Rules made under the Service Tax Rules, 1994 have already been discussed. But for the ready reference for the reader, text of the Central Excise (Appeals) Rules, 2001 has been given in Annexure II.

Appeals to Appellate Tribunal

Who can appeal

(a) Any assessee [section 86(l)] - when aggrieved by any assessment order passed by Commissioner of Central Excise (revision order under section 84); or

when aggrieved by an order passed by a Commissioner of Central Excise (Appeals) (appellate order under section 85).

(b) Commissioner of Central Excise [section 86(2)] - on the direction of Board, when Board object to any order passed by the Commissioner of Central Excise (revision order under section 84).

In a reference regarding the need for outlining the procedure for review of these Orders - in -Revision under section 84(2), in the Circular No. MR (DR) Circular No. 43/6/2002-ST, dated 31-5-2002 (appended as Annexure 1), it has been clarified that the same procedure as is in practice in respect of review under section 35E of the Central Excise Act or section 129D of the Customs Act will be followed in respect of Service Tax also. The Commissioners should invariably, endorse a copy of Order-in- Revision passed under section 84 to the jurisdictional Chief Commissioner of Central Excise and he will examine the legality and propriety of Order-in-Revision and in deserving cases, will send within 45 days review proposal to the Board along with Draft Review Order and case records.

(c) The Assistant or Deputy Commissioner of Central Excise, as the case may be [section 86(2A)] - on the direction of Commissioner of Central Excise, when he objects to any order passed by the Commissioner of Central Excise (Appeals) (appellate order under section 85).

Appeal to whom

The aforesaid persons may file the appeal before the Appellate Tribunal [section 86 (1), (2) and (2A)].

Form of appeal and enclosure

(a) Men appeal is made by any assessee. -It shall be made in Form 'ST-5' in quadruplicate along with a copy of order appealed against (one of which shall be certified copy) [sub-rule (1) of rule 9];

(b) When appeal is made by the Commissioner of Central Excise.-It shall be made in Form 'ST-7' in quadruplicate along with a copy of order of the Commissioner (one of which shall be certified copy) and also along with the copy of the direction of the Board to the Commissioner to file an appeal to the Appellate Tribunal [sub-rule (2) of rule 9].

(c) Mien appeal is made by the Assistant or Deputy Commissioner of Central Excise, as the case may be. -It shall be made in Form 'ST-7' in quadruplicate along with a copy of order of the Commissioner (Appeals) (one of which shall be certified copy) and also along with the copy of the direction of the Commissioner of Central Excise to him to file an appeal to the Appellate Tribunal [sub-rule (2A) of rule 9].

Time limit

Every appeal must be filed within three months from the date on which order sought to be appealed against is received by the assessee, the Board or the Commissioner of Central Excise, as the case may be [section 86(3)]. The appeal can be admitted or allowed to file, by the Appellate Tribunal, even after the expiry of said period of three months on sufficient cause [section 86(5)].

Memorandum of cross-objections

On the receipt of the notice of appeal that other party has preferred an appeal, the assessee or the Commissioner or Assistant or Deputy Commissioner, as the case may be, within 45 days from the receipt of such notice file a memorandum of cross-objections, verified in the prescribed manner [section 86(4)]. The memorandum of cross-objections can be admitted or allowed to file, by the Appellate Tribunal, even after the expiry of said period of 45 days on sufficient cause [section 86(5)]. The memorandum of cross-objections shall be filed in Form 'ST-6' in quadruplicate [sub-rule (3) of rule 9].

Fee for appeal

Where assessee files an appeal, he is required to pay fee of Rs. 200 along with appeal. However, no fee is payable for filing the appeal by the Commissioner or Assistant or Deputy Commissioner of Central Excise, as the case may be. The fee is also not payable for filing memorandum of cross objections [section 86(6)].

The Finance (No. 2) Act, 2004 has amended section 86 to increase the fee payable by assessee for filing an appeal based on the demand and providing separate fee for filing stay application. However, such amendment shall come into force from the date to be notified by the Central Government, which is not yet notified.

Proposed fees are following:

1. if appeal relates to demand up to Rs. 5 lacs - fee payable is Rs. 1,000

2. if appeal relates to demand of more than Rs. 5 lacs but up to Rs. 50 lacs - fee payable is Rs. 5,000

3. if appeal relates to demand of more than Rs. 50 lacs - fee payable is Rs. 10,000

Beside a fee of Rs. 500 is also payable for filing other application like application for stay, revision etc.

The above fee shall not be payable when appeal is filed by the Department.

Passing an order of appeal

The Appellate Tribunal shall hear the appeal in the same manner and exercise same power as it exercises in hearing appeal and making order under the Central Excise Act, 1944 [section 86(7)].

Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982

The text of the Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982 has been given in Annexure III, which readers may go through before filing appeal in the CESTAT.

Annexure I

Review of Order-in-revision passed by Commissioner of Central Excise in respect of Service Tax matters

MF (DR) Circular No. 43/6/2002-ST, dated 31-5-2002

Your attention is invited to the amended provision contained in sub-section (2) of section 86 of the Finance Act, 1994 relating to Service Tax. The said subsection empowers the Board to direct the Commissioner of Central Excise to appeal to the Appellate Tribunal against the order passed by Commissioner of Central Excise under section 84 of the Act.

2. Reference have been received from some Chief Commissioners and Commissioners regarding the need for outlining the procedure for review of these Orders-in-Revision.

3. In this regard, I am, directed to convey that the same procedure as is in practice in respect of review under section 35E of the Central Excise Act or section 129D of the Customs Act will be followed in respect of Service Tax also. The jurisdictional Chief Commissioners will examine the legality and propriety of Order-in Revision passed by the Commissioner of Central Excise under section 84 of Finance Act, 1944, and in deserving cases, will send review proposal to the Board along with Draft Review Order, and the case records within 45 days of passing of the Order-in-Revision.

4. It is further clarified that Board will wait for proposals for review from Chief Commissioners in respect of Orders-in-Revision passed by Commissioners of Central Excise Commissioners should, therefore, invariably, endorse a copy of Order-in-Revision passed by them to the jurisdictional Chief Commissioner of Central Excise.

Annexure II

Central Excise (Appeals) Rules, 2001

Notification No. 32/2001-C.E. (N.T.), dated 22-6-2001

In exercise of the powers conferred by section 37 of the Central Excise Act, 1944 (1 of 1944), the Central Government hereby makes the following rules, namely:

1. Short title, extent and commencement. - (1) These rules may be called the Central Excise (Appeals) Rules, 2001.

(2) They extent to the whole of India.

(3) The shall come into force on and from the 1st day of July, 2001.

2. Definitions. -In these rules, unless the context otherwise requires,

(a) "Act" means the Central Excise Act, 1944 (1 of 1944);

(b) "Form" means a form appended to these rules;

(c) words and expressions used in these rules and not defined but defined in the Act shall have the meanings respectively assigned to them in the Act.

3. Form of appeal to Commissioner (Appeals). - (1) An appeal under subsection (1) of section 35 of the Act to the Commissioner (Appeals) shall be made in Form No. E.A.-1

(2) The grounds of appeal and the form of verification as contained in Form No. E.A.-L shall be signed,

(a) in the case of an individual, by the individual himself or where the individual is absent from India, by the individual concerned or by any person duly authorised by him in this behalf; and where the individual is a minor or is mentally incapacitated from attending to his affairs, by his guardian or by any other person competent to act on his behalf;

(b) in the case of a Hindu undivided family, by the Karta and, where the Karta is absent from India or is mentally incapacitated from attending to his affairs, by any other adult member of such family;

(d) in the case of a firm, by any partner thereof, not being a minor; in the case of any other association, by any member of the association or the principal officer thereof; and

(e) in the case of any other person, by that person or any person competent to act on his behalf.

(3) The form of appeal in Form No. E.A.-1 shall be filed in duplicate and shall be accompanied by a copy of the decision or order appealed against.

4. Form of application to the Commissioner (Appeals). - (1) An application under sub-section (4) of section 35E of the Act to the Commissioner (Appeals) shall be made in Form No. E.A.-2.

(2) The form of application in Form No. E.A.-2 shall be filed in duplicate and shall be accompanied by a certified copy of the decision or order passed by the adjudicating authority and a copy of the order passed by the Commissioner of Central Excise directing such authority to apply to the Commissioner (Appeals).

5. Production of additional evidence before Commissioner (Appeals). - (1) The appellant shall not be entitled to produce before the Commissioner (Appeals) any evidence, whether oral or documentary, other than the evidence produced by him during the course of the proceedings before the adjudicating authority except in the following circumstances, namely:

(a) where the adjudicating authority has refused to admit evidence which ought to have been admitted; or

(b) where the appellant was prevented by sufficient cause from producing the evidence which he was called upon to produce by adjudicating authority; or

(c) where the appellant was prevented by sufficient cause from producing, before the adjudicating authority any evidence which is relevant to any ground of appeal; or

(d) where the adjudicating authority has made the order appealed against without giving sufficient opportunity to the appellant to adduce evidence relevant to any ground of appeal.

(2) No evidence shall be admitted under sub-rule (1) unless the Commissioner (Appeals) records in writing the reasons for its admission.

(3) The Commissioner (Appeals) shall not take any evidence produced under sub-rule (1) unless the adjudicating authority or an officer authorised in this behalf by the said authority has been allowed a reasonable opportunity,

(a) to examine the evidence or document or to cross-examine any witness produced by the appellant; or

(b) to produce any evidence or any witness in rebuttal of the evidence produced by the appellant under sub-rule (1).

(4) Nothing contained in this rule shall affect the power of the Commissioner (Appeals) to direct the production of any document, or the examination of any witness, to enable him to dispose of the appeal.

6. Form of appeal, etc., to the Appellate Tribunal. - (1) An appeal under sub-section (1) of section 35B of the Act to the Appellate Tribunal shall be made in Form No. E.A.-3.

(2) A memorandum of cross-objections to the Appellate Tribunal under subsection (4) of section 35B of the Act shall be made in Form No. E.A.-4.

(3) Where an appeal under sub-section (1) of section 35B of the Act or a memorandum of cross-objections under sub-section (4) of that section is made by any person other than the Commissioner of Central Excise, the grounds of appeal, the grounds of cross-objection and the forms of verification as contained in Form Nos. E.A.-3 and E.A.4, as the case may be, respectively shall be signed by the person specified in sub-rule (2) of rule 3.

(4) The form of appeal in Form No. E.A.-3 and the form of memorandum of cross-objections in Form No. E.A.-4 shall be filed in quadruplicate and shall be accompanied by an equal number of copies of the order appealed against (one of which at least shall be a certified copy).

7. Form of application to the Appellate Tribunal. -(1) An application under sub-section (1) of section 35E of the Act to the Appellate Tribunal shall be made in Form No. E.A.-5.

(2) The form of application in Form No. E.A.-5 shall be filed in quadruplicate and shall be accompanied by an equal number of copies of the decision or order passed by the Commissioner of Central Excise (one of which at least shall be a certified copy) and a copy of the order passed by the Board directing such Commissioner to apply to the Appellate Tribunal.

8. Form of application to the High Court.-(1) An application under subsection (1) of section 35H of the Act requiring the High Court to direct the Appellate Tribunal to the High Court any question of law shall be made in Form No. E.A.-6 and such application shall be filed in quadruplicate.

(2) A memorandum of cross-objections under sub-section (3) of section 35H of the Act to the High Court shall be made in Form No. E.A.-7 and such memorandum shall be filed in quadruplicate.

(3) Where an application under sub-section (1) of section 35H of the Act or a memorandum of cross-objections under sub-section (3) of that section is made by any person other than the Commissioner of Central Excise, the application, the memorandum or form of verification, as the case may be, contained in Form No. E.A.-6 or Form No. E.A.-7 shall be signed by the person specified in subrule (2) of rule 3.

9. Form of revision application to the Central Government. - (1) A revision application under sub-section (3) of section 35EE of the Act to the Central Government shall be in Form No. E.A.-8.

(2) The grounds of revision application and the form of verification, as contained in Form E.A.-8, shall be signed by the person specified in sub-rule (2) of rule 3.

(3) Where the revision application is signed by the authorised representative of the applicant, the document authorising the representative to sign and appear on behalf of the applicant shall be appended to such revision application.

(4) The form of revision application in Form No. E.A.-8 shall be filed in duplicate and shall be accompanied by two copies of the following documents, namely:

(i) order referred to in the first proviso to sub-section (1) of section 35B of the Act; and

(ii) decision or order passed by the Central Excise Officer, which was the subject-matter of the order referred to in clause (i) of this sub-rule.

10. Procedure for filing revision application. - (1) The revision application in Form E.A.-8 shall be presented in person to the Under Secretary, Revision Application Unit, Government of India, Ministry of Finance, Department of Revenue, 4th Floor, Jeevan Deep Building, Sansad Marg, New Delhi-110 001, or sent by registered post to such officer.

(2) The revision application sent by registered post under sub-rule (1) shall be deemed to have been submitted to the said Under Secretary on the date on which it is received in the office of such officer.

11. Procedure for filing appeals, etc. - (1) An appeal in Form No. E.AA or a memorandum of cross-objections in Form No. E.A.-4 or Form No. E.A.-7 or an application in Form No. E.A.-5 or Form No. E.A.-6 shall be presented in person to the Registrar or an officer authorized in his behalf by the Registrar, or sent by registered post addressed to the Registrar or such officer.

(2) An appeal or a memorandum of cross-objections or an application sent by post under sub-rule (1) shall be deemed to have been presented to the Registrar or to the officer authorized by the Registrar on the date on which it is received in the office of the Registrar, or, as the case may be, in the office of such officer.

12. Qualifications for authorized representatives. -For the purposes of clause (c) of sub-section (2) of section 35Q of the Act, an authorized representative shall include a person who has acquired any of the following qualifications namely:

(a) a Chartered Accountant within the meaning of the Chartered Accountants Act, 1949 (38 of 1949); or

(b) a Cost Accountant within the meaning of the Cost and Works Accountants Act, 1959 (23 of 1959); or

(c) a Company Secretary within the meaning of the Company Secretaries Act, 1980 (56 of 1980) who has obtained a certificate of practice under section 6 of that Act; or

(d) a post-graduate or an Honours degree holder in Commerce or a postgraduate degree or diploma holder in Business Administration from any recognised university; or

(e) a person formerly employed in the Department of Customs and Central Excise or Narcotics and has retired or resigned from such employment after having rendered service in any capacity in one or more of the said departments for not less than ten years in the aggregate.

Explanation.-In this rule "recognised University" means any of the Universities specified below, namely

I. Indian Universities

Any Indian University incorporated under any law for the time being in force in India;

II. Rangoon University;

III. English and Welsh Universities

The Universities of Birmingham, Bristol, Cambridge, Durham, Leeds, Liverpool, London, Manchester, Oxford, Reading, Sheffield and Wales;

IV. Scottish Universities

The Universities of Aberdeen, Edinburgh, Glasgow and St. Andrews;

V. Irish Universities

The Universities of Dublin (Trinity College), the Queen's University, Belfast and the National University of Dublin;

VI. Pakistan Universities

Any Pakistan University incorporated by any law for the time being in force;

VII. Bangladesh Universities

Any Bangladesh University incorporated by any law for the time being in force.

13. Authority under section 35Q(5)(b) of the Act.-The Commissioner of Central Excise having jurisdiction in the proceedings in which a person who is not a legal practitioner is found guilty of misconduct in connection with that proceeding under the Act shall be the authority for the purposes of clause (6) of sub-section (5) of section 35Q of the Act.

Annexure III

1 Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982

CEGAT 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 Customs 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 2 [Customs, Excise and Service Tax Appellate Tribunal] hereby makes the following rules, namely:

1. Short title and commencement. - (1) These rules may be called the 3 Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982.

(2) They shall come into force on the 25th October, 1982.

2. Definitions. -In these rules, unless the context otherwise requires, -

(a) "Acts" means the Customs Act, the Central Excises Act and the Gold (Control) Act;

(b) "Administrator" means the Administrator appointed under section 4 of the Gold (Control) Act;

(i) 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 Excise Act or sub-section (1) of section 101A of the Gold (Control) Act, to appear on his behalf in such proceedings; or

(ii) a person duly appointed 4 [by the Central Government or by an officer duly authorised in this behalf] as authorised representative to appear, plead and act for the 5 [Commissioner] or Administrator, in such proceedings;

6 [(d)(1) Bench means the Bench of the Tribunal and includes a Principal Bench and a Member sitting singly;

(2) 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.

(3) Zonal Bench means a Bench (located at a place other than Delhi or at Delhi) but having jurisdiction over a specified Zone]

(e) "Central Excises Act" means the 1 [Central Excise Act, 1944] (1 of 1944);

(f) "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;

(g) “2 [ Commissioner] " means the 3 [Commissioner] of Customs or the 4 [Commissionerl of Central Excise, as the case may be;

(h) "Customs Act" means the Customs Act, 1962 (52 of 1962);

(i) "Departmental authorities" means the Customs authorities, Central Excise authorities or Gold (Control) authorities, as the case may be;

(j) "Gold (Control) Act" means the Gold (Control) Act, 1968 (45 of 1968);

(k) "member" means a member of the Tribunal and includes the President and a Vice-President;

(l) "prescribed" means prescribed by or under these rules;

(m) "President" means the President of the Tribunal;

(n) "Registrar" means the person who is for the time being discharging the functions of the Registrar of the Tribunal, and "Registry" means the office of the Tribunal;

5 [(0) * * *]

(p) "Tribunal" means the 6 [Customs, Excise and Service Tax 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

(q) "Vice-President" means a Vice-President of the Tribunal and includes a Senior Vice-President appointed by the Central Government.

3. 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.

4. Powers of Bench. - (1) A Bench shall hear and determine such appeals and applications made under the Acts as the President may by general or special order direct.

(2) 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 seniormost Member present, may transfer an appeal or application from one Bench to another.

5. Language of the Tribunal. - (1) The language of the Tribunal shall be English:

Provided that the parties to a proceedings 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.

(2) Notwithstanding anything contained in sub-rule (1), the Tribunal may pass such orders in Hindi, as and when it deems fit:

Provided that every such order shall be accompanied by a translation in English of the same, duly attested by the Bench concerned.

1 [6. Procedure for filing appeals. - (1) 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.

(2) 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.- (1) 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.

(2) In this rule, "concerned officer" in relation to a Bench means the Registrar, Assistant Registrar or any other officer authorised to receive appeals falling within the jurisdiction of that Bench as defined by the President from time to time.]

2 [6A. 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

Explanation. - (1) In a case where the impugned order-in-appeal has been passed with reference to more than one orders-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 relates to so far as the appellant is concerned.

(2) 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).]

7. 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.

8. Contents of a memorandum of appeal. -1 [(1) Every Memorandum of Appeal shall set forth concisely and under distinct heads, the grounds of appeal and such grounds shall be numbered consecutively and shall be typed in double space of the paper.

(2) Every memorandum of appeal, cross-objections, reference applications, stay applications or any other miscellaneous applications shall be typed neatly in double spacing on the fool-scape paper and the same shall be duly paged, indexed and tagged firmly with each paper book put in a separate folder.]

2 [(3) 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/ Crossobjection. The appellant/ applicant/ respondent or the Consultant or Advocate retained by them shall certify as true the documents produced before the Tribunal.]

3 [9. What to accompany memorandum of appeal?. - (1) 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 in 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.

(2) 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.

(3) 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 Members shall be determined by the President by separate orders in the light of the relevant statutory provisions.

(4) Where an appeal which can be heard by a single Member is referred to or placed before a two-Member Bench or an appeal which can be heard by a two-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.]

10. 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 heard on that ground.

11. Rejection or amendment of memorandum of appeal. - (1) The Tribunal may, in its discretion, or 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 it may allow.

(2) The Tribunal may reject the memorandum of appeal referred to in subrule (1), if the documents referred to therein are not produced, or the amendments are not made, within the time-limit allowed.

(3) 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 endorsement under rule 7.

1 [(4) 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 2 [Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982]. The Officer so authorised may, however, allow the documents to be refiled 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(l) 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.]

12. Who may be joined as respondents. - (1) In an appeal or an application by a person other than the 3 [Commissioner] or the Administrator, the 4 [Commissioner] concerned or the Administrator, shall be made the respondent to the appeal or, as the case may be, the application.

(2) In an appeal or an application by the 5 [Commissioner] or the Administrator, the other party shall be made the respondent to the appeal or, as the case may be, application.

(3) 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.

13. 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-objections 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 of the parties and the details of the relationship or 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.

14. Filing of authorisation at a later state. - 1 (1) Subject to satisfaction of the Bench, in cases, where an authorised representative known to the Court has 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.

(2) 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.

(3) 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 2 [Central Excise Act, 1944].

15. 3 [Filing of memorandum of cross-objections, applications or replies to appeals/applications]. -Every memorandum of cross-objections 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.

4 [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.]

16. Preparation of paper book. - (1) 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 paper 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.

(2) 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 paper book, whichever is later.

(3) 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.

(4) The Tribunal may on its own motion direct the preparation of as many copies as may be required of a paper 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.

1 [(5) 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-rules (1) and (2) may be filed subsequently on receipt of notice of hearing of the appeal by way 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.

(6) 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.

(7) All paper books shall contain clearly legible documents duly paged, indexed and be tagged firmly.]

2 [17. Endorsing copies to the party. -A copy each of appeal and paper-book shall be provided to the Departmental Representative as well as to the concerned Executive 3 [Commissioner]. In case of Departmental appeal, a copy of the same shall be served on the other party as soon as they are filed.]

18. Date and place of hearing to be notified. - (1) The Tribunal shall notify to the parties the date and place of hearing of the appeal or application.

(2) 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.

19. Hearing of appeal. - (1) 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.

(2) The Tribunal shall then, if necessary, hear the respondent against the appeal and in such a case the appellant shall be entitled to reply.

20. 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.

21. Hearing of appeals ex parte. - Where on the day fixed for the hearing of the appeal or on any other day to which the hearing is adjourned the appellant 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.

22. 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 proceedings by or against the successor-in-interest, the executor, administrator, 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.

23. Production of additional evidence. - (1) 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.

(2) 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.

(3) 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. .

(4) The 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.

24. 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.

25. 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.

1 [26. Every order of the Tribunal shall be in writing and shall be signed and dated by the Members constituting the Bench concerned. Last date of hearing of the matter shall be typed on the first page of the order. If the order is dictated on the Bench, the date of dictation will be the date of the final order. If the order is reserved, the date of final order will be the date on which the order is pronounced.

In cases, where gist of the decision is pronounced without the detailed order, the last para of the detailed order shall specify the date on which the gist of the decision was pronounced. In such cases, the date of the final order shall be the date on which all the Members of the Bench sign the order. If they sign on different dates, the last of the dates will be the date of the order.]

27. Publication of 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.

2 [28A. Procedure for filing and disposal of stay petitions. - (1) (a) 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 Registrar or any other officer 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:

1 [* * *]

(b) One copy each of such application shall be served on the authorised representative of the 2 [Commissioner] or, as the case may be, the Administrator simultaneously by the applicant.

(2) 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.

(3) An application for stay shall set forth concisely the following:

(a) the facts regarding the demand of duty or penalty, the deposit whereof is sought to be stayed;

(b) the exact amount of duty or penalty and the amount undisputed therefrom and the amount outstanding;

(d) 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);

(e) reasons in brief for seeking stay;

(f) whether the applicant is prepared to offer security and, if so, it what form; and

(g) prayers to be mentioned clearly and concisely (state the exact amount sought to be stayed).

3 [(4) 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.]

(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:

4 [Provided that it shall not be necessary for the applicant to file copies of the documents which have already been filed with the related appeal.]

(6) Any application which does not conform to the above requirements is liable to be summarily rejected.

5 [(7) 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.]

1 [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 Vakalatananta 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).]

29. Reference to High Court. - (1) An application for reference to the High Court shall be filed in 2 [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 3 [five copies] of the order passed by the Tribunal in the appeal concerned.

(2) Where an application for reference is filed by any person other than the 4 [Commissioner] or the Administrator, the 5 [Commissioner] or the Administrator shall be made the respondent, and where the application for reference is filed by the 6 [Commissioner] or the Administrator, the other party shall be made the respondent.

(3) 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.

30. 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 Courts and the points of conflict in the decisions.

31. Same Bench to hear the 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.

7 [31A. Same Bench to hear applications for rectification of mistakes. -An application for rectification of a mistake apparent from the record, under subsection (2) of section 129B of the Customs Act, or sub-section (2) of section 35C of the 1 [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.]

2 [32. 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.]

33. Contents of reply. - (1) The reply referred to in rule 32 shall be filed in 3 [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.

(2) 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.

(3) 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.

4 [Statement of case.-(1) Where, after hearing the applicant, and the respondent if he appears before the Tribunal in response to the notice of hearing, the Tribunal is of the opinion that a question of law arises out of its order, it shall draw up a statement of the case.]

(2) The Tribunal shall append to the statement of the case a list of documents which, in its opinion, should form part of the reference.

(3) 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.

35. Communication of orders to parties.-Any order passed in an appeal or on an application shall be communicated to the appellant or the applicant and to the respondent either in person or by registered post.

36. 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.

37. 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.

38. Copying fees. – 1 [Copies of documents relating to a case/ order/ cause list may be supplied on request, on payment of the prescribed fees:

(1) 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.

(2) 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.

(3) 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.]

2 [(3) Copying fees shall be payable in cash in advance.]

(4) No fee is required to be paid by any departmental authority connected with the matter in question before the Tribunal.

39. 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.

40. 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.

41. 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.

3 [42. Working hours of offices of the Tribunal. -Except on Saturday, 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.]

43. Sittings of the Tribunal. - (1) The Tribunal shall not ordinarily hold sittings on Saturdays, nor on any Sundays and other public holidays.

4 [(2) The sitting hours of the Tribunal shall ordinarily be as under:

In New Delhi, Bombay and Madras

From 10.30 A.M. to 1.30 P.M. and from 2.15 P.M. to 4.45 P.M.

In Calcutta

From 10.15 A.M. to 1.15 P.M. and from 2.00 P.M. to 4.30 P.M.]

44. Officers of the Tribunal and their functions." (1) 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.

(2) The Registrar may, with the approval of the President, delegate to 1 [the Deputy Registrar or] an Assistant Registrar any function required by these rules to be exercised by the Registrar.

(3) In the absence of the Registrar 2 [the Deputy Registrar or] the Assistant Registrar may exercise all the functions of the Registrar.

(4) The official Seal shall be kept in the custody of the Registrar 3 [or Deputy Registrar or Assistant Registrar.]

(5) 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 4 [or Deputy Registrar or Assistant Registrar.]

(6) 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 5 [or Deputy Registrar] or Assistant Registrar.

45. 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:

(i) 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;

(ii) subject to the directions of the respective Benches, to fix the date for hearing appeals, applications, petitions or other proceedings and issue notices thereof;

(iii) to settle the index in cases where the record is prepared in the Tribunal;

(iv) to direct any formal amendment of record; and

(v) 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.

46. Seal and Emblem. -The official Seal and Emblem of the Tribunal shall be such as the President may prescribe.

47. Dress for the Members. -The dress for the Members shall be such as the President may prescribe.

1 [48. 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,

(i) if a male, in a close-collared black coat, or in an open-collared black coat, with white shirt and

black tie; or

(ii) 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.]