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of <h1>Judgment Copies from Higher Courts to Be Forwarded to Relevant Bench or Directed by President as per Rule 31.</h1> When the Customs, Excise and Service Tax Appellate Tribunal receives a copy of a judgment from the High Court or Supreme Court, it must forward it to the relevant Bench, as specified in Rule 31, or any other Bench as directed by the President. This procedure is for the issuance of any necessary orders.
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