The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) is an Indian 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.
Service tax was introduced by Chapter V of Finance Act, 1994[5] 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,[6] effective from 14 May 2003.
The Tribunal also has appellate jurisdiction in Anti 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.
This Act was not operationalised due to multiple difficulties including court cases, making an amendment necessary.