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of <h1>Tribunal Procedure Rules Established in 1982 for Customs, Excise, and Service Tax under Section 129C of Customs Act 1962.</h1> The Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982, were established under the authority of section 129C of the Customs Act, 1962, section 35D of the Central Excises and Salt Act, 1944, and section 81B of the Gold (Control) Act, 1968. These rules, named the Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982, were officially enacted on October 25, 1982, to govern the procedures of the Tribunal in handling customs, excise, and service tax matters.
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