Section 27 in The Customs and Excise and Gold (Control) Appellate Tribunal (Procedure) Rules, 1982
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.[28A] [Rule 28 re-numbered as rule 28A by CEGAT Notification No. 6/95, dated 4th September, 1995.]. 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 memorandum 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 :[* * * *] [Omitted by CEGAT Notification No. 6/95, dated 4th September, 1995.](b)One copy each n of such application shall be served on the authorised representative of the [Commissioner] [Substituted by the Finance Act, 1995 (22 of 1995), Section 50, for the word 'Collectoror'.] 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;(c)the date of filing of the appeal before the Tribunal and its number, if known;(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, in what form; and(g)prayers to be mentioned clearly and concisely (state the exact amount sought to be stayed).(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.] [Substituted by CEGAT Notification No. 6/95, dated 4th September, 1995.](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 :[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.] [Substituted by CEGAT Order No. 17/85, dated 1st October, 1985.](6)Any application which does not conform to the above requirements is liable to be summarily rejected.(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.] [Inserted by CEGAT Order No. 7 (Tech.)/1986, dated 31st January, 1986 (w.e.f. 15th February, 1986).][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 my 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 given case.
