Public Notice No. 1 of 2017
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Customs Excise And Service Tax Appellate Tribunal

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) formerly known as Customs, Excise & Gold (Control) Appellate Tribunal was constituted on 11th October 1982.

The Appellate Tribunal was constituted under Article 323 (B) of the Constitution of India by making provisions in the Customs Act 1962. The first President of the Tribunal was Sh. F.S. Gill and the first hearing was held on 2nd December,1982. The Tribunal was constituted for expeditious disposal of appeals which were earlier handled by Central Board of Excise and Customs and which came up to Government in revision. Prior to the setting up of the Appellate Tribunal, the Department had no right of appeal/revision against the orders of the Appellate Collector or the central Board of Excise and Customs or the Gold Control Administrator. Now, the Department has the right to appeal to Tribunal, both against orders passed by the Appellate Collectors under the law as it stood immediately before the setting up of the Tribunal and also against the orders of the Commissioner (Appeals), as by any other party.

Over the years the procedures for dealing with various aspects of the Tribunal's work were evolved. These are partly based on the procedures as adopted by the Income-Tax Appellate Tribunal; partly on those of the High Court with emphasis on this Tribunal's own needs and stature. The CESTAT has brought out a comprehensive Judicial Manual, which contains a number of provisions prescribing filing, registration, and hearing of appeals. The Office orders and notifications issued from time to time added to the efficient functioning of the Tribunal. The revised Judicial Manual came into force w.e.f. 11.10.2011 taking into account changes made from time to time in the procedures relating to the working of the Tribunal discarding the obsolete provisions. The basic objective of the Judicial Manual is to specifically describe the procedure and the duties and the responsibilities of functionaries in CESTAT.

CESTAT was created to provide as an independent forum to hear the appeals against orders passed by the Commissioners of Customs and Excise and Service Tax under the Customs Act,1962,Central Excise Act,1944,and Finance Act. 1994. 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 Tribunal also hears appeals concerning Customs House Agent Licensing. Each Bench consists of a Judicial Member and a Technical Member. Matters not relating to valuation/classification upto Rs. 50 Lakhs revenue are heard by Single Member Bench. Except in the matters relating to classification and valuation of goods, the Tribunal is the final Appellate Authority. In classification and valuation matters, the appeal against the order of the Tribunal lies only to the Hon'ble Supreme Court. The Tribunal may, in its discretion, refuse to admit an appeal in respect of an order where the amount of fine or penalty determined by such order, does not exceeds Two Lakh rupees. The CESTAT acts as a bull whack in dispensing justice in the area of indirect tax litigation.