Who may be joined as respondents

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....rocedure) 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 as the case may be] or the....

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.... may be, application. (3) The provisions of sub-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 A....