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of <h1>Rule 40 Empowers Tribunal to Oversee Departmental Authorities in Customs, Excise, and Service Tax Matters</h1> The Tribunal has authority over departmental authorities concerning matters related to the exercise of its powers or the discharge of its functions. This control is established under Rule 40 of the Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982, ensuring that the Tribunal can oversee and regulate the actions of departmental authorities in relevant cases.
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