Customs, Excise and Service Tax Appellate Tribunal
This article has multiple issues. Please help improve it or discuss these issues on the talk page. (Learn how and when to remove these template messages)(Learn how and when to remove this template message)
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), was created to provide an independent forum to hear the appeals against orders and decisions passed under the Customs Act 1962, Central Excise Act 1944 as amended from time to time and Gold (Control) Act 1968. The Gold (Control) Act has since been repealed. The Tribunal is also having appellate jurisdiction in Anti Dumping matters and the Special Bench headed by the President, CEGAT, hears appeals against the orders passed by the Designated Authority in the Ministry of Commerce. The Tribunal also hears the appeals under the Service Tax, and the Tribunal has now been renamed as the Customs Excise & Service Tax Appellate Tribunal.
According to Section 86, any assessment order passed by Commissioner of Central Excise under section 73 or Section 83A or orders of revision by Commissioner of Central Excise under Section 84 or orders of the Commissioner of Central Excise (Appeals) under Section 85 are appealable before the Appellate Tribunal (CESTAT) by any of the aggrieved parties i.e., assessee, Commissioner of Central Excise or the Board.
CESTAT functions with the following limitations as it CAN NOT –
- grant compensation owing to unlawful action of revenue authorities.
- review its own order as any quasi judicial authority cannot review its own order.
- exercise powers beyond statute as it is a creature of statute only. It cannot issue writs or grant relief which ought to be granted by high court.
- comment on legitimacy of statute and has to presume legal validity of the provisions of Act and Rules.
- punish for its own contempt but has to forward it to high court for its consideration.
- act as a court as it is a tribunal and cannot be equated to a court. Members of tribunal are not judges and their decisions are orders, not judgments.
- over rule any high court judgment and are bound by judgments of high courts and Supreme Court.