Who may be joined as respondents

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..... , 1982 - Act-Rules - 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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..... se 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 .....

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