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    <description>The Central Government shall constitute an Appellate Tribunal with judicial and accountant members to exercise powers under the Code. Judicial members must meet prescribed legal experience criteria including judicial office, senior Indian Legal Service posts, or advocate practice; accountant members must meet chartered accountant practice or senior revenue service criteria. The Government may appoint Vice Presidents, a Senior Vice President and the President from among them, and delegate presidential powers to Vice Presidents by written order; specified periods of related legal, tribunal, or service roles are aggregable for eligibility calculations.</description>
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