https://www.taxtmi.com/acts?id=1646 Rule 12 requires that where the appellant is not the Principal Commissioner or Commissioner or the Administrator, the concerned Principal Commissioner or Commissioner or the Administrator shall be made the respondent; where the appellant is the Principal Commissioner or Commissioner or the Administrator, the other party shall be made the respondent. These provisions also apply to proceedings transferred to the Tribunal under specified sections of the Customs, Central Excises and Gold (Control) Acts. en-us Sat, 19 Jan 2008 22:45:54 +0530 Sun, 31 May 2015 16:22:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=1646 Rule 12 requires that where the appellant is not the Principal Commissioner or Commissioner or the Administrator, the concerned Principal Commissioner or Commissioner or the Administrator shall be made the respondent; where the appellant is the Principal Commissioner or Commissioner or the Administrator, the other party shall be made the respondent. These provisions also apply to proceedings transferred to the Tribunal under specified sections of the Customs, Central Excises and Gold (Control) Acts. Act-Rules Customs Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=1646