Section 33(3) in The Customs and Excise and Gold (Control) Appellate Tribunal (Procedure) Rules, 1982
(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.[34. 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.] [Substituted by ibid.]
