Home | Cause List | Directory | FAQ | Search | Contact Us
Procedure >> CEGAT Rules. 1982


CUSTOMS, EXCISE AND SERVICE TAX
APPELLATE TRIBUNAL(PROCEDURE) RULES, 1982.
(Notification No. 1/CEGAT/82, dated 25-10-1982 as amended)

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 hereby makes the following rules, namely:-

1. Short title and commencement

  1. These rules may be called the Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982.
  2. They shall come into force on the 25th October, 1982.

2. Definitions - In these rules, unless the context otherwise requires, -

  1. "Acts" means the Customs Act, the Central Excises Act and the Service Tax ;
  2. "Administrator" means the Administrator appointed under section 4 of the Gold (Control) Act;
  3. "authorised representative" in relation to any proceedings before the Tribunal means, -
    1. a person authorised by the person referred to in sub-section (1) of section 146A of the Customs Act, or, as the case may be, sub-section(1) of section 35Q of the Central Excises Act or sub-section (1) of section 101A of the Gold (Control) Act, to appear on his behalf in such proceedings; or
    2. a person duly appointed 1[by the Central Government or by an officer duly authorised in this behalf ] as authorised representative to appear, plead and act for the 2[Commissioner] or Administrator, in such proceedings;
  4. 3[(1) Bench means the Bench of the Tribunal and includes a Principal Bench and a Member sitting singly;
    (2) Principal Bench means a Bench constituted at the principal seat of the Tribunal (at Delhi) to which the cases arising anywhere in India may (also) be assigned.
    (3) Zonal Bench means a Bench (located at a place other than Delhi or at Delhi) but having jurisdiction over a specified Zone.]
  5. "Central Excises Act" means the 4[Central Excise Act, 1944] (1 of 1944);
  6. "Certified copy" means the original copy of the order received by the party or a copy (including a photostat copy) thereof duly authenticated by the concerned department;
  7. "2[Commissioner]" means the 2[Commissioner] of Customs or the 2[Commissioner] of Central Excise, as the case may be;
  8. "Customs Act" means the Customs Act, 1962 (52 of 1962);
  9. "Departmental authorities" means the Customs authorities, Central Excise authorities or Gold (Control) authorities, as the case may be;
  10. "Gold (Control) Act" means the Gold (Control) Act, 1968 (45 of 1968);
  11. "member" means a member of the Tribunal and includes the President and a Vice-President;
  12. "prescribed" means prescribed by or under these rules;
  13. "President" means the President of the Tribunal;
  14. "Registrar" means the person who is for the time being discharging the functions of the Registrar of the Tribunal, and "Registry" means the office of the Tribunal;
  15. 5[* * * *]
  16. "Tribunal" means the Customs, Excise and Gold (Control) Appellate Tribunal constituted under sub-section (1) of section 129 of the customs Act and includes where the context so requires, the Bench, exercising and discharging the powers and functions of the Tribunal, and
  17. "Vice-President" means a Vice-President of the Tribunal and includes a Senior Vice-President appointed by the Central Government.

1 . Substituted by CEGAT Notification No. 1/83, dated 3-2-1983
2 . Designation changed vide s.70 of the Finance Act, 1995 (22 of 1995)
3 . Substituted by CEGAT Notification No. 1/95, dated 30-5-1995
4 . Central Excise and Salt Act, 1944 renamed by s.71 of the Finance(No.2) Act,1996 (33 of 1996).
5 . Omitted by CEGAT Notification No. 1/95, dated 30.5.1995.