Who may be joined as respondents

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....unal (Procedure) Rules, 1982<br>RULE 12. Who may be joined as respondents. - (1) In an appeal or an application by a person other than the^1[Principal Commissioner or Commissioner] or the Administr....

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....ub-rules (1) and (2) shall apply to a proceeding transferred to the Tribunal under section 131B of the Customs Act, section 35P of the Central Excises Act or section 82K of the Gold (Control) Act. ....