Respondent joinder rules require Commissioner or Administrator as respondent in appeals or applications where appellant is other than them. Rule 12 requires that where the appellant is not the Principal Commissioner or Commissioner or the Administrator, the concerned Principal Commissioner or ... Summary
Respondent joinder rules require Commissioner or Administrator as respondent in appeals or applications where appellant is other than them.
Rule 12 requires that where the appellant is not the Principal Commissioner or Commissioner or the Administrator, the concerned Principal Commissioner or Commissioner or the Administrator shall be made the respondent; where the appellant is the Principal Commissioner or Commissioner or the Administrator, the other party shall be made the respondent. These provisions also apply to proceedings transferred to the Tribunal under specified sections of the Customs, Central Excises and Gold (Control) Acts.
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