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of <h1>Customs, Excise & Service Tax Rules Amended: Appeals Need Mobile, Email, Soft Copies on Pen Drives; Video Hearings Possible.</h1> The Customs, Excise and Service Tax Appellate Tribunal has amended the Customs, Excise and Service Tax (Procedure) Rules, 1982. Key changes include the requirement for every Memorandum of Appeal or Cross Objection to include a valid mobile number and email address, and to be accompanied by soft copies stored on two pen drives. Verification statements must confirm that soft copies are true copies or originals. The President may allow hearings via video conferencing. Applications for stay must include three copies of relevant orders and be filed with soft copies on pen drives. These amendments are effective immediately.
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