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of <h1>Filing Appeals: Rule 9 Requires Multiple Copies for Tribunal Hearings; Soft Copy Rule Temporarily Suspended</h1> Rule 9 of the Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982, outlines the requirements for filing a memorandum of appeal. For appeals heard by a two-Member Bench, the memorandum must be filed in quadruplicate, including four copies of the order appealed against, with at least one certified copy. For single Member hearings, three copies are required. Appeals directed by specific authorities require an attested copy. If an appeal's hearing changes to a larger bench, additional copies must be provided. A soft copy of the appeal documents must also be submitted on two pen drives, though this requirement is currently on hold.
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