The Union Cabinet today gave its
approval for setting up six additional Benches of the Customs, Excise and
Service Tax Appellate Tribunal (CESTAT), including three at the existing
locations of New Delhi, Mumbai and Chennai and three new Benches at Chandigarh,
Allahabad and Hyderabad.
With the creation of six additional
benches of CESTAT, disposal of cases will increase and pendency will decrease
benefiting Government and tax payers. The proposal would facilitate the cause
of Government as well as litigants, by reducing travel time and expenditure and
also the timely disposal of cases.
The creation of additional/new
Benches of the CESTAT would require the creation of twelve posts of Members of
the Tribunal (6 Technical and 6 Judicial Members) in the Higher Administrative
Grade (HAG+) in addition to 98 posts of supporting staff including Deputy
Registrar/Assistant Registrar.
The creation of additional/new
Benches of the CESTAT would amount to a one time expenditure of Rs. 3.45 crore
while the recurring expenditure would be Rs. 10 crore per annum.
Background:
The Customs, Excise and Service Tax
Appellate Tribunal (CESTAT) was created in 1982 to provide an independent and
impartial forum to hear the appeal against orders and decisions passed by the
Commissioners of Customs and Excise under the Customs Act, 1962, Central Excise
at 1944 and Gold (Control) Act, 1968.
After coming into operation of the Service Tax vide Chapter V of the
Finance Act, 1994, Service Tax Appeals have been included in the Jurisdiction
of the tribunal. The Tribunal is also empowered to hear the appeals against the
orders passed by designated authority with regard to Anti Dumping Duties under
the Customs Tariff Act, 1975. At present, CESTAT has three benches each in
Delhi and Mumbai and one bench each at Kolkata, Chennai, Bangalore and
Ahmedabad. The headquarters as well as Principal Bench of the Tribunal are in
Delhi.
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