Customs, Excise and Service Tax Appellate Tribunal

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 The Gold (Control) Act has since been repealed.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 –

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