View source for Customs, Excise and Service Tax Appellate Tribunal

{{Short description|Excise and Service Tax organisation}}
{{Use dmy dates|date=March 2016}}
{{Use Indian English|date=March 2016}}
{{Multiple issues|
{{tone|date=March 2011}}
{{primary sources|date=December 2010}}
}}
{{Courts of India}}
The '''Customs, Excise and Service Tax Appellate Tribunal''' ('''CESTAT''')  is an [[India|Indian]] [[Quasi-judicial body|quasi-judicial]] body that hears appeals against orders and decisions passed under the Customs Act, 1962 and Central Excise Act, 1944 as amended from time to time. It was constituted as ''Customs, Excise and Gold (Control) Appellate Tribunal'' (CEGAT) under section 129 of Customs Act, 1962,<ref>[https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00042_196252_1534829466423&sectionId=31052&sectionno=129&orderno=216 Section 129 of Customs Act, 1962], from ''India Code''</ref> as amended by section 50 and the Fifth Schedule of Finance (No. 2) Act, 1980.<ref>[http://legislative.gov.in/sites/default/files/legislative_references/1980.pdf Text of Central Acts, 1980], page 279, from the site of the Legislative Department, Ministry of Law and Justice, India</ref> These amendments became effective from 11 October 1982<ref>[http://egazette.nic.in/WriteReadData/1982/E-0953-1982-0296-41752.pdf G.S.R. 597(E) dated 11 October 1982], ''The Gazette of India''</ref> and the Tribunal was also constituted on the same date.<ref>[http://egazette.nic.in/WriteReadData/1982/E-0953-1982-0295-41751.pdf G.S.R. 595(E) dated 11 October 1982], ''The Gazette of India''</ref> Its initial mandate was under Customs Act, 1962, Central Excise Act, 1944 and Gold (Control) Act, 1968. Service tax was introduced by Chapter V of Finance Act, 1994<ref>[https://bombayhighcourt.nic.in/libweb/actc/yearwise/1994/1994.32.pdf Finance Act, 1994], from the site of the Bombay High Court, see page 207</ref> and this also was added to the jurisdiction of CEGAT. Accordingly, the name of the Tribunal was changed to ''Customs, Excise and Service Tax Appellate Tribunal'' (CESTAT) by amending section 129 of the Customs Act, by section 119 of Finance Act, 2003,<ref>[http://egazette.nic.in/WriteReadData/2003/E_35_2011_110.pdf Finance Act, 2003], ''The Gazette of India'', see page 50</ref> effective from 14 May 2003.

The [[Tribunal]] also has [[appellate jurisdiction]] in Anti [[Dumping (pricing policy)|Dumping]] matters and the Special Bench headed by the President, CESTAT, hears appeals against the orders passed by the Designated Authority in the [[Ministry of Commerce and Industry (India)|Ministry of  Commerce.]]

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.

The Government had a law enacted in 1986, to create a Tribunal empowered like a High Court, called ''Customs and Excise Revenues Appellate Tribunal''.<ref>[http://egazette.nic.in/WriteReadData/1986/E-0764-1986-0076-33128.pdf Customs and Excise Revenues Appellate Tribunal Act, 1986], ''The Gazette of India''</ref> Most powers of CESTAT were to be diverted to CERAT. This Act was not operationalised due to multiple difficulties including court cases, making an amendment necessary.<ref>[https://eparlib.nic.in/bitstream/123456789/761564/1/ec_10_17_1991.pdf Seventeenth Report of the Estimates Committee, 10th Lok Sabha], see pp. 66-68</ref> This Act was later repealed by Customs and Central Excise Laws (Repeal) Act, 2004.<ref>[http://egazette.nic.in/WriteReadData/2004/E_37_2011_081.pdf Customs and Central Excise Laws (Repeal) Act, 2004], ''The Gazette of India'', see the Schedule</ref>

== Powers of tribunal under The Customs Act, 1962. ==
CESTAT functions with the following limitations, as it cannot:
* 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).
* Issue writs or grant relief which ought to be granted by high court.
* Comment on legitimacy of statute. Must presume legal validity of the provisions of Act and Rules.
* Punish for its own contempt (must 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).
* Overrule any high court judgement (as it is bound by judgements of high courts and [[Supreme Court of India|Supreme Court]]).

==References==
{{Reflist}}

==External links==
* [https://web.archive.org/web/20110410213516/http://cestat.gov.in/ Official website of the Customs, Excise and Service Tax Appellate Tribunal]

{{Quasi-judicial bodies of India}}

{{authority control}}

[[Category:Central Civil Services (India)]]
[[Category:Government agencies of India]]
[[Category:Ministry of Finance (India)]]
[[Category:Custom and excise duties in India]]
[[Category:Indian Tribunals]]
[[Category:1962 establishments in India]]