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of <h1>Key Terms Defined in 1982 Rules: 'Acts,' 'Authorised Representative,' 'Bench,' and Tribunal Roles Explained</h1> The Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982, define key terms relevant to the Tribunal's functioning. 'Acts' refer to the Customs Act, Central Excises Act, and Gold (Control) Act. An 'authorised representative' is someone permitted to appear in proceedings on behalf of another, either by personal authorization or government appointment. The 'Bench' includes the Principal and Zonal Benches of the Tribunal. Terms like 'Principal Commissioner,' 'Customs Act,' and 'Gold (Control) Act' are specified, along with roles such as 'President,' 'Registrar,' and 'Vice-President' of the Tribunal. The 'Tribunal' encompasses the Customs, Excise and Service Tax Appellate Tribunal and its Benches.
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