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of <h1>Rule 36 Requires Same Bench to Address High Court or Supreme Court Directives, Ensuring Consistency per Rule 31.</h1> Rule 36 of the Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982 mandates that any requisition or directive from the High Court or Supreme Court regarding a case must be addressed by the same Bench as specified in Rule 31. This procedure is to be followed unless the President of the Tribunal directs otherwise. This rule ensures consistency in handling cases that require additional input or alterations as directed by higher judicial authorities.
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