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of <h1>Rule 19: Appeal Hearings Now Allow Video Conferencing; Tribunal President Authorized to Permit Remote Participation Per 2020 Amendment.</h1> Rule 19 of the Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982 outlines the procedure for hearing appeals. On the scheduled day or any adjourned date, the appellant presents their case. If necessary, the Tribunal hears the respondent's arguments, allowing the appellant a chance to reply. A 2020 amendment permits the Tribunal's President to authorize hearings or cross objections via video conferencing, as specified in a separate notification.
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