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The Customs, Excise and Service Tax Appellate Tribunal*
(CESTAT) was formerly known as Customs, Excise & Gold
(Control) Appellate Tribunal (in short CEGAT), was constituted
on the 11th October 1982, and will be completing 25 years
of its existence shortly. During this period procedure for
dealing with various aspects of the Tribunal's work have been
evolved. These are partly based on the procedures adopted
by the Income-tax Appellate Tribunal, partly on those of the
High Court, and partly based on this Tribunal's own needs
and experiences. The CESTAT has brought out a comprehensive
Manual, which contains a number of office orders prescribing
procedures governing, filing and hearing of appeals, which
have been issued from time to time. In this Office Manual
an attempt has been made to set out systematically all-important
aspects of CESTAT procedure, taking into account existing
orders, and filling gaps wherever there are no specific orders.CESTAT
was created to provide an independent forum to hear the appeals
against orders and decisions passed by the Commissioners of
Customs and Excise under the Customs Act, 1962, Central Excise
Act, 1944, Finance Act 94 relating to Service Tax. The Tribunal
is also empowered to hear the appeals against orders passed
by the designated authority with regard to Anti Dumping Duties
under the Customs Tariff Act, 1975. The sanctioned strength
of the Members (including President and two Vice Presidents)
is 21.It has 3 benches in Delhi and 4 benches in Mumbai and
one each at Kolkata, Chennai and Banglore. Each Bench consists
of a Judicial Member and a Technical Member. With a view to
have expeditious disposal of small cases, a Bench of Single
Member deals with the matters not exceeding Rs.10 Lakhs is
also constituted. Except in the matters relating to classification
and valuation of goods, the Tribunal is the final Appellate
Authority though a reference to the High Court can be made
on a question of Law. In classification and valuation matters,
the appeal against the order of the Tribunal lies only to
the Hon’ble Supreme Court.The CESTAT strives to dispose
off the appeals as early as possible and deliver the Judgments
within well defined time frame. To have a transparency in
the system, computerization of CESTAT is underway.
*
amended vide Finance Act 2003.
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