Appellate Tribunal procedure rules establish the procedural framework for customs, excise, and service tax appeals and their commencement.

The Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982 are made under enabling provisions of the relevant enactments and designate the rules' short title and commencement, thereby bringing the Tribunal's procedural framework for customs, excise and service tax appeals into force from the stated commencement date.

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