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of <h1>Respondents Have 45 Days to Reply to Reference Applications Under Rule 32 of Customs, Excise, and Service Tax Rules.</h1> Rule 32 of the Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982, allows a respondent to submit a written reply to a reference application within forty-five days of being served with a copy of the application. This provision outlines the timeframe and option for the respondent to formally address the application in the context of customs, excise, and service tax proceedings.
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