Is CESTAT a Court and a 'Part of Judiciary' within the Meaning of Article 50 of the Constitution of India?
Excise and Customs Reporter, Vol. 189, Nos.1&2, pp. 1SF to 12SF, January 2012
13 Pages Posted: 26 Aug 2008 Last revised: 5 Feb 2012
Date Written: January 2, 2012
Abstract
The Customs Excise and Service Tax Appellate Tribunal (CESTAT) has been working for more than three decades in India now. Adjudicating disputes involving technical aspects and tussles between departmental authorities and unsatisfied assesses, deciding over both questions of law and fact, CESTAT has created an indispensable niche for itself in the judicial paraphernalia of the country. Nevertheless an exact position of the Tribunal under the existing judicial setup, in terms of hierarchical is yet to be strictly defined. The present article is an attempt to trace the position of this prestigious Tribunal in the existing judicial system, as operating under the Constitution.
Keywords: CESTAT, India
JEL Classification: K40, K49
Suggested Citation: Suggested Citation