(1) An application under sub-section (1) of section 32E of the Central Excise Act, 1944 (1 of 1944) (hereinafter referred to as the said Act), to the Customs and Central Excise Settlement Commission shall be made in the Form annexed to these rules.
(2)The application referred to in sub-rule (1), the verification contained therein and all relevant documents accompanying such application shall be signed,-
(a) in the case of an individual, by the individual himself or where the individual is absent from India, by the individual concerned or by some person duly authorised by him in this behalf; and where the individual is a minor or is mentally incapacitated from attending to his affairs, by his guardian or by any other person competent to act on his behalf;
(b) in the case of a Hindu undivided family, by the Karta and, where the Karta is absent from India or is mentally incapacitated from attending to his affairs, by any other adult member of such family;
(c) in the case of a company or local authority, by the principal officer thereof;
(d) in the case of a firm, by any partner thereof, not being a minor;
(e) in the case of any other association, by any member of the association or the principal officer thereof; and
(f) in the case of any other person, by that person or some person competent to act on his behalf.
(3)Every application shall be filled in quintiplicate and shall be accompanied by a fee of one thousand rupees.
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