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of <h1>Appellate Tribunal Rule 19: Procedure for Hearing Appeals, Ensures Fair Argument Opportunity for Both Appellant and Respondent.</h1> Rule 19 of the Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982, governs the hearing of appeals. On the scheduled day or any adjourned date, the appellant is heard in support of their appeal. If needed, the Tribunal will then hear the respondent's arguments against the appeal, allowing the appellant a chance to reply.
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