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of <h1>No Fees for Inspecting Records in Pending Appeals Under Rule 39 of Customs, Excise, and Service Tax Rules.</h1> Rule 39 of the Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982, stipulates that no fees are required for parties to inspect the records of a pending appeal or application. This provision ensures that parties involved in such proceedings can access necessary documents without incurring additional costs, facilitating transparency and ease of access in legal processes related to customs, excise, and service tax matters.
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