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of <h1>Rule 31 mandates same Bench for appeals and references to higher courts unless reassigned by Tribunal President.</h1> Rule 31 of the Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982 mandates that the same Bench which heard the initial appeal must also hear any subsequent reference applications to the High Court or Supreme Court. This requirement ensures consistency in handling related legal matters unless the President of the Tribunal decides to assign the case to a different Bench.
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