Section 33 in The Customs and Excise and Gold (Control) Appellate Tribunal (Procedure) Rules, 1982
33. Contents of reply.
(1)The reply referred to in rule 32 shall be filed in [quintuplicate] and shall specifically admit or deny whether any question of law as formulated by the applicant arises out of the order of the Tribunal.(2)If any question formulated by the applicant is defective, the reply shall state in what particulars the question is defective and what is the exact question of law which arises out of the said order.(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.](2)The Tribunal shall append to the statement of the case a list of documents which, in its opinion, should form part of the reference.(3)Within such time after the statement of the case is drawn up as the Tribunal may direct, the applicant or respondent, as the case may be, at whose instance any such document is included in the list, shall file as many certified and uncertified copies of the documents which form part of the reference as are required to be forwarded to the High Court or Supreme Court :Provided that the Tribunal may, at the request of the parties, in its discretion, allow further time to enable the parties to file copies of such documents.
