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of <h1>Tribunal Empowered to Oversee Departmental Authorities Under Rule 40 of Customs, Excise & Service Tax Procedure Rules 1982.</h1> Rule 40 of the Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982, grants the Tribunal authority to exercise control over departmental authorities. This control pertains to all issues that emerge from the Tribunal's exercise of its powers or the discharge of its functions. The rule ensures that the Tribunal maintains oversight and governance over the actions and decisions of departmental authorities in matters related to its jurisdiction.
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