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of <h1>Rule 13: Attach Authorization Docs for Representatives in Appeals; Include Vakalatnama for Legal Practitioners.</h1> Rule 13 of the Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982 mandates that when parties in an appeal or application are represented by authorized representatives, the documents authorizing such representation must be attached to the memorandum of appeal or application. These documents should clearly state the status of the representatives, detailing whether they are relatives, regular employees, or otherwise qualified under the relevant Acts. If the representative is a legal practitioner, a duly executed vakalatnama is required.
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