Section 12 in The Customs and Excise and Gold (Control) Appellate Tribunal (Procedure) Rules, 1982
12. Who may be joined as respondents.
(1)In an appeal or an application by a person other than the [Commissioner] [Substituted by the Finance Act, 1995 (22 of 1995), Section 50, for the word 'Collector'.] or the Administrator, the [Commissioner] [Substituted by the Finance Act, 1995 (22 of 1995), Section 50, for the word 'Collector'.] concerned or the Administrator shall be made the respondent to the appeal or, as the case may be, application.(2)In an appeal or an application by the [Commissioner] [Substituted by the Finance Act, 1995 (22 of 1995), Section 50, for the word 'Collector'.] 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 Excises Act or Section 82K of the Gold (Control) Act.
