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of <h1>Rule 37 mandates forwarding High Court or Supreme Court judgments to designated Tribunal Bench for necessary orders.</h1> Rule 37 of the Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982, mandates that when a copy of a judgment from the High Court or Supreme Court is received by the Tribunal, it must be forwarded to the designated Bench as specified in Rule 31 or to another Bench as directed by the President. This process ensures that necessary orders are made in accordance with the higher court's judgment.
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