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of <h1>Procedural Rules Established for Customs, Excise, and Service Tax Appeals Under 1982 Notification</h1> The Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982, were established under the authority granted by specific sections of the Customs Act, 1962, the Central Excises and Salt Act, 1944, and the Gold (Control) Act, 1968. These rules, effective from October 25, 1982, outline the procedural framework for the tribunal handling appeals related to customs, excise, and service tax matters. The rules were formalized through a notification by the tribunal, aiming to standardize the process for adjudicating disputes in these areas of taxation.
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