Joint Chief Departmental Representative
Customs, Excise & Service Tax Appellate Tribunal, Ahmedabad
   
         
Procedure

Appeals to the Tribunal in Central Excise matters are provided under Section 35B of the Central Excise Act, 1944. Similarly, Section 129A of the Customs Act, 1962 deals with appeals to the Tribunal for Customs matters. Likewise, Section 86 of the Finance Act, 1994 deals with appeals to CESTAT for Service Tax matters.

In exercise of the power conferred to the Central Government under section 37 of the Central Excise Act, 1944 and subsection (1) of Section 156 of the Customs Act, 1962 the following rules have been made by the government laying down the procedure to be followed for filing appeals:

  • The Central Excise (Appeals) Rules, 2001 | Download Now (PDF - 31 KB)

  • The Customs (Appeals) Rules, 1982 | Download Now (PDF - 77 KB)

Further, in exercise of the powers conferred by sub-section (6) of section 129C of the Customs Act, 1962 (52 of 1962), read with sub-section (1) of section 35D of the Central Excises and Act, 1944 (1 of 1944) and sub-section (1) of section 81B of the Gold (Control) Act, 1968 (45 of 1968), the Customs, Excise and Service Tax Appellate Tribunal has made the following rules namely:

  • Customs, Excise & Service Tax Appellate Tribunal (Procedures) Rules, 1982 | Download Now (PDF - 56 KB)

See Also
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