Section 9(3) in The Customs and Excise and Gold (Control) Appellate Tribunal (Procedure) Rules, 1982
(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.
