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of <h1>Authority to Transfer Appeals Between Benches Given to President or Senior Members in Absence Under Tribunal Rules.</h1> A Bench of the Customs, Excise, and Service Tax Appellate Tribunal is empowered to hear and determine appeals and applications as directed by the President through general or special orders. If multiple Benches are operating at a location, the President, or in their absence the senior Vice-President or seniormost Member, has the authority to transfer appeals or applications between Benches.
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