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of <h1>Rectification applications under Customs and Excise Acts to be heard by original Bench, unless directed otherwise by Tribunal President.</h1> Applications for rectification of mistakes under specific sections of the Customs Act, Central Excise Act, and Gold (Control) Act must be heard by the same Bench that initially heard the related appeal. This is stipulated in Rule 31A of the Customs, Excise, and Service Tax Appellate Tribunal (Procedure) Rules, 1982. However, the President of the Tribunal has the discretion to direct otherwise, allowing a different Bench to hear the application if deemed necessary.
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