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of <h1>Benches under Customs, Excise, and Service Tax Appellate Tribunal Rules can hold sessions at HQ or other suitable locations.</h1> A Bench under the Customs, Excise, and Service Tax Appellate Tribunal (Procedure) Rules, 1982, is authorized to conduct its sittings at its Headquarters or any other location within its jurisdiction deemed appropriate. This is subject to any general or special directives issued by the President.
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