Login

Tax Management India. Com
Law and Practice : Digital eBook
Research is most exciting & rewarding

Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes

TMI - e-Newsletter TaxTMI LTCG - deduction u/s 54F - Ownership of more than... TaxTMI Deductions u/s 80IC - audit report in Form 10 CCB,... TaxTMI Seeking grant of bail - Evasion of GST - The High... TaxTMI Territorial Jurisdiction - seeking transfer of... TaxTMI Eligibility for Composition scheme - ice-cream -... TaxTMI Characterization of receipt - amount received by... TaxTMI Validity of assessment order - SCN as also the... TaxTMI Seeking reimbursement of GST amount paid by the... TaxTMI Condonation of delay in filing an appeal before the... TaxTMI Valuation of imported goods - inclusion of royalty... TaxTMI Denial of Input Tax Credit (ITC) - Proof of... TaxTMI Rectification petition - Validity Of Order passed -... TaxTMI Service of SCN - Breach of principles of natural... TaxTMI The Ministry of Finance's recent notification... TaxTMI Disparity between the petitioner's GSTR 1 and GSTR... TaxTMI Latest Case-Laws TaxTMI Latest Notifications + Circulars TaxTMI GST Council Decisions TaxTMI

Follow us:

Central Excise

Home Acts & Rules Central Excise Rules Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982 This

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

Rule 1	:	Short title and commencement.
Rule 2	:	Definitions.
Rule 3	:	Sittings of Bench.
Rule 4	:	Powers of Bench
Rule 5	:	Language of the Tribunal.
Rule 6	:	Procedure for filing appeals.
Rule 6A	:	The number of appeals to be filed.
Rule 7	:	Date of presentation of appeals.
Rule 8	:	Contents of a memorandum of appeal.
Rule 9	:	What to accompany memorandum of appeal?
Rule 10	:	Grounds which may be taken in appeal.
Rule 11	:	Rejection or amendment of memorandum of appeal.
Rule 12	:	Who may be joined as respondents
Rule 13	:	Document authorising representative to be attached to the memorandum of appeal.
Rule 14	:	Filing of authorisation at a later stage.
Rule 15	:	Filling of memorandum of cross-objections, applications or replies to appeals/applications.
Rule 15A	:	Reply to appeal.
Rule 16	:	Preparation of paper book.
Rule 17	:	Endorsing copies to the party.
Rule 18	:	Date and place of hearing to be notified.
Rule 19	:	Hearing of appeal.
Rule 20	:	Action on appeal for appellant’s default.
Rule 21	:	Hearing of appeals ex parte.
Rule 22	:	Continuance of proceedings after death or adjudication as an insolvent of a party to the appeal or application
Rule 23	:	Production of additional evidence.
Rule 24	:	Adjournment of appeal.
Rule 25	:	Proceedings to be open to public.
Rule 26	:	Order to be signed and dated
Rule 27	:	Publication of orders
Rule 28A	:	Procedure for filing and disposal of stay petitions.
Rule 28B	:	Change of authorised representative.
Rule 28C	:	Procedure for filing of and disposal of Miscellaneous Application.
Rule 29	:	Reference to High Court.
Rule 30	:	Reference to Supreme Court in case of conflict in decisions of High Courts.
Rule 31	:	Same Bench to hear the reference applications.
Rule 31A	:	Same Bench to hear applications for rectification of mis takes.
Rule 32	:	Submission of reply to reference application.
Rule 33	:	Contents of reply.
Rule 34	:	Statement of case.
Rule 35	:	Communication of orders to parties.
Rule 36	:	Same Bench to deal with requisition from High Court or Supreme Court.
Rule 37	:	Receipt of judgment of the High Court or Supreme Court.
Rule 38	:	Copying fees.
Rule 39	:	No fees for inspection of records.
Rule 40	:	Control over departmental authorities in certain matters.
Rule 41	:	Orders and directions in certain cases.
Rule 42	:	Working hours of offices of the Tribunal.
Rule 43	:	Sittings of the Tribunal.
Rule 44	:	Officers of the Tribunal and their functions.
Rule 45	:	Additional powers and duties of the Registrar.
Rule 46	:	Seal and Emblem.
Rule 47	:	Dress for the Members.
Rule 48	:	Dress for the parties.

Quick Updates:

F: Notification No. 3/2023 - Compensation Cess (Rate) dt. 26.07.2023-Is i...

H: Grant of Regular Bail - Forged tax invoices - Non-existent ghost busin...

H: Recovery of tax arrears from the Former director of the Company - Atta...

H: Seeking grant for Anticipatory Bail - Allegations of availing ineligib...

F: Man power supply to Poultry Farm - Taxable or exempt

H: Seeking activation of GSTIN and granting final certificate of registra...

H: Classification of goods - rate of tax - Classic Malabar Parota - Whole...

H: Cancellation of GST Registrations - The High Court observed that the p...

H: Violation of principles of natural justice - Mode of Communication - p...

F: iterest liability

H: Cancellation of GST registration of petitioner - The High Court acknow...

H: Correct head of income - Income from leasing or letting out the proper...

H: Validity of reopening of assessment - The High court observed that the...

H: Revision u/s 263 - CSR expenses - admissibility as the deduction u/s 3...

H: Acquittal of charge u/s 276CC - respondent has failed to comply with t...

H: Denial of specific request for personal hearing - The High Court noted...

F: gst rule 96(10)

H: Deduction u/s 80P - interest income(s) derived from such nationalized/...

H: Additions based on Cash Expenditure - Disclosure were made by the appe...

N: Rate of exchange of one unit of foreign currency equivalent to Indian ...

C: Partial modification to the circular no. IBBI/LIQ/61/2023 dated 28th S...

C: Circular on Standardization of the Private Placement Memorandum (PPM) ...

C: Discontinuation of Safeguard measures on import of Isopropyl alcohol (...

N: Notify “Public Tech Platform for Frictionless Credit” as the system wi...

N: Seeks to rescinds Notification G.O. (P) No.123/2023/TAXES dated the 12...

A: The onus is entirely on the Revenue to establish existence of PE every year

A: Know the Contrasts between PF and ESIC

A: RECENT SUPREME COURT JUDGMENTS ON ARBITRATION

A: If tax liability including interest has been paid subsequently SCN can...