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<h1>Tribunal Must Prepare Case Statement on Legal Questions Under Rule 34; Parties to Submit Documents Timely.</h1> Rule 34 of the Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982, mandates that if the Tribunal identifies a question of law arising from its order, it must prepare a statement of the case. This statement should include a list of relevant documents. The applicant or respondent must then submit the necessary copies of these documents to the High Court or Supreme Court within a timeframe set by the Tribunal. The Tribunal may extend this timeframe upon request from the parties involved.