the essay of 14 June 2023 · the untouched capture
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<p align="justify"><font color="#663399"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">JUNE 14, 2023</font></strong></font></p>
<p align="center"><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Birth of a Tribunal </strong></font></p>
<p align="center"><u><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">By Vijay Kumar </font></strong></u></p>
<p align="justify"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">GST</font></strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> is six years old and we are still without an appellate tribunal. Tribunalisation in taxation is not exactly new in India - the Income Tax Appellate Tribunal started functioning from 25th January 1941. But Tribunal came to the indirect tax field much later in 1982 and that too not that easily. There is talk of the GST Appellate Tribunal coming into operation soon. While eagerly waiting for that, let's take a peep into the birth of the existing version of appellate tribunal for indirect taxes - the CESTAT, which actually started as the Customs, Excise & Gold (Control) Appellate Tribunal (CEGAT). </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">In the primitive days that is before 1982, appellate mechanism in the department was also primitive. After the appellate commissioner, it was the Joint Secretary (review), who was almost the final authority and there were hardly any publications for reference. Maybe the idea was that </font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"sans-serif"style="background-color:#DFF3CB" span="span">it is not merely of some importance but is of fundamental importance that justice should not only be not done but should manifestly and undoubtedly be seen to be not done. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">In his 1980 Budget speech, the then Finance Minister R. Venkataraman stated, </font></p>
<blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">116. Before I leave the field of indirect taxes, I have a major declaim of policy to announce. For the past couple of decades, there has been a persistent public demand for the setting up of an independent Appellate Tribunal for customs and central excise matters, somewhat similar to the set-up on the Direct Taxes side. This demand has recently been endorsed by the Estimates Committee of Parliament. Government has, in the past, not been in favour of such a system, as it was felt that it would not be appropriate in the case of indirect taxes, and that the present departmental machinery was in fact adopting an objective approach. I think a time has come when we should gracefully accept the common view, which is based on the dictum that justice should not only be done but should also seem to be done. It is in this spirit that provision has been made in the Finance Bill for setting up an Appellate Tribunal to hear appeals in respect of customs, central excise and gold control matters. This Tribunal will be independent of the executive machinery charged with the responsibility of day-to-day administration of revenue laws. I have no doubt that this measure will meet with the whole-hearted approval of Parliament and of trade and industry. </font></p>
</blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Replying to the debate on the Bill, the Finance Minister told the Lok Sabha on 30th July 1980: </font></p>
<blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">After this provision was placed before the House, a large number of representations have been received, which point out that the Income Tax Appellate Tribunal which is of equal importance and which performs equally responsible functions is put in a slightly lower category than that of the Customs Appellate Tribunal, with regard both to the status and emoluments. The emoluments have been mentioned only in the Financial Memorandum attached to the Bill. I want to make it clear that when the two institutions come into being, i.e., when the Customs Appellate Tribunal comes in to existence, which I expect will be around the 1st of January 1981, the law relating to the Income Tax Appellate Tribunal will be amended so as to bring the status as well as the emoluments and the position of the Income Tax Appellate Tribunal on par with the Customs Appellate Tribunal. I am sure this will allay the fears and doubts expressed by a large number of people. People may ask, <em>"why do you say that the Customs Appellate Tribunal will be able to function only from January 1981?" </em>After the passing of the Bill to select the location, accommodation for the tribunals, choose the personnel and frame rules etc will take a few months. So, I am hopeful that the new tribunal will come into existence on the 1st of January. </font></p>
</blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">But this was only a hope; the Tribunal did not materialise for more than two years. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The CEGAT created by the Finance Act of 1980 started functioning only from 11th October 1982. The Notification constituting the tribunal with effect from 11.10.1982 was actually issued on 12.10.1982. There was no internet in those days and just imagine the time it must have taken for the notification to reach remote parts of India. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Tribunal was constituted by Notification No. 223/82-Customs, dated 11.10.1982: </font></p>
<blockquote>
<table width="90%" border="0" cellspacing="0" cellpadding="3">
<tr>
<td bgcolor="#FFE6CC"><p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">MINISTRY OF FINANCE<br>
</font><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(Department of Revenue) <br>
</font><font size="2" face="Verdana, Arial, Helvetica, sans-serif">NOTIFICATION </font></p>
<p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">New Delhi, the 11th October, 1982 </font></p>
<p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No. 223/82-CUSTOMS</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">G.S.R. 595(E). -In exercise of the powers conferred by section 129 of the Customs Act, 1962 (52 of 1962), the Central Government hereby constitutes the Customs, Excise and Gold (Control) Appellate Tribunal with effect on and from 11th day of October, 1982. </font></p>
<p align="right"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(F. No 437/11/82-Cus IV] </font></p></td>
</tr>
</table>
</blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Now, the Tribunal was officially constituted and it needed Members to function. So, with the same date, 11.10.1982, the Revenue Department issued Notification No. 76/82 appointing the following Members.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">S/Shri </font></p>
<div align="justify">
<table width="90%" border="1" align="center" cellpadding="3" cellspacing="0">
<tr bgcolor="#FFE4CA">
<td valign="top"><p> </p></td>
<td valign="top"><p> </p></td>
<td valign="top"><p> </p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Prior Position </font></p></td>
</tr>
<tr bgcolor="#FFE4CA">
<td valign="top">1.</td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">S. Venkatesan </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Technical Member </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Chairman of CBEC </font></p></td>
</tr>
<tr bgcolor="#FFE4CA">
<td valign="top">2.</td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">B.B. Gujral </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Technical Member </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Collector of Central Excise </font></p></td>
</tr>
<tr bgcolor="#FFE4CA">
<td valign="top">3.</td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">C.T.A. Pillai </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Technical Member </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Member CBEC </font></p></td>
</tr>
<tr bgcolor="#FFE4CA">
<td valign="top">4.</td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">G. Sankaran </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Technical Member </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Commissioner (TRU) </font></p></td>
</tr>
<tr bgcolor="#FFE4CA">
<td valign="top">5.</td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">D.N. Lal </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Technical Member </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Collector, JS (Revision) </font></p></td>
</tr>
<tr bgcolor="#FFE4CA">
<td valign="top">6.</td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">S. Grover </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Judicial Member </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Member ITAT </font></p></td>
</tr>
<tr bgcolor="#FFE4CA">
<td valign="top">7.</td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">S.D. Jha </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Judicial Member </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Joint Secretary, Ministry of Law </font></p></td>
</tr>
<tr bgcolor="#FFE4CA">
<td valign="top">8.</td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Smt. S. Duggal </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Judicial Member </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Additional Sessions Judge </font></p></td>
</tr>
<tr bgcolor="#FFE4CA">
<td valign="top">9.</td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">S. Ramaiah </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Judicial Member </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Joint Secretary, Ministry of Law </font></p></td>
</tr>
<tr bgcolor="#FFE4CA">
<td valign="top">10.</td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Smt. V.S. Rama Devi </font></p></td>
<td valign="top" bgcolor="#FFE4CA"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Judicial Member </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Joint Secretary, Ministry of Law </font></p></td>
</tr>
<tr bgcolor="#FFE4CA">
<td valign="top">11.</td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">A.K. Srinivasamurthy </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Judicial Member </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Joint Secretary, Ministry of Law </font></p></td>
</tr>
<tr bgcolor="#FFE4CA">
<td valign="top">12.</td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">M.G.S. Murthy </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Judicial Member </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Joint Secretary, Ministry of Law </font></p></td>
</tr>
<tr bgcolor="#FFE4CA">
<td valign="top">13.</td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">K.S.Dilipsinhji </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Technical Member </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Collector of Central Excise </font></p></td>
</tr>
<tr bgcolor="#FFE4CA">
<td valign="top">14.</td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">K.L. Rekhi </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Technical Member </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Collector, JS (Revision) </font></p></td>
</tr>
<tr bgcolor="#FFE4CA">
<td valign="top">15.</td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">H.R. Syiem </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Technical Member </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Collector of Central Excise </font></p></td>
</tr>
<tr bgcolor="#FFE4CA">
<td valign="top">16.</td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">S. Kalyanam </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Judicial Member </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Advocate </font></p></td>
</tr>
<tr bgcolor="#FFE4CA">
<td valign="top">17.</td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Harish Chander </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Judicial Member </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Advocate </font></p></td>
</tr>
<tr bgcolor="#FFE4CA">
<td valign="top">18.</td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">A.S. Chalia </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Judicial Member </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Additional Sessions Judge </font></p></td>
</tr>
</table>
</div>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">On the same day, the government appointed three Members of the Tribunal as Vice-Presidents and Notification No. 77/82, dated 11.10.1982 was issued:</font></p>
<blockquote>
<table width="90%" border="0" cellspacing="0" cellpadding="3">
<tr>
<td bgcolor="#FFE4CA"><p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">MINISTRY OF FINANCE <br>
</font><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(Department of Revenue) </font></p>
<p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> </font><font size="2" face="Verdana, Arial, Helvetica, sans-serif">NOTIFICATIONS </font></p> <p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">New Delhi, the 11th October, 1982 </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>No. 77/82 </strong>- The President is pleased to appoint the following Members of the Customs, Excise and Gold (Control) Appellate Tribunal as Vice-Presidents of the said Tribunal, with effect from the date of assumption of charge and until further orders. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">S/Shri </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1. S. Venkatesan Senior Vice-President </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2. B.B. Gujral Vice-President (Technical) </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">3. S. Grover Vice-President (Judicial) </font></p></td>
</tr>
</table>
</blockquote>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">So, Mr. S. Venkatesan who was appointed a Member of the Tribunal on 11.10.1982 was appointed as a Senior Vice President on the same day, 11.10.1982. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Now we have the Members and Vice-Presidents, but we need a President. So, the next day, on 12.10.1982, Mr. S. Venkatesan was appointed as President for one month by Notification No. 78/82, dated 12.10.1982. </font></p>
<blockquote>
<table width="90%" border="0" cellspacing="0" cellpadding="3">
<tr>
<td bgcolor="#FFE6CC"><p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">MINISTRY OF FINANCE <br>
</font><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(Department of Revenue) </font></p>
<p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">NOTIFICATIONS </font></p>
<p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">New Delhi, the 12th October, 1982 </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>No. 78|82. No A-I2026/82-Ad II (Trib)</strong>. -- The President is pleased to appoint Shri S. Venkatesan, Member of the Customs, Excise and Gold (Control) Appellate Tribunal as the President of the said tribunal for a period of one month with effect from the forenoon of 12th October, 1982. </font></p></td>
</tr>
</table>
</blockquote>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Thus, Mr. Venkatesan became a Member of the Tribunal on 11.10.1982, was promoted as Senior Vice-President on the same day and promoted as President for a month the next day. But a month is not too long. On November 12th, another notification was issued extending the tenure of Mr. Venkatesan by another month. </font></p>
<blockquote>
<table width="90%" border="0" cellspacing="0" cellpadding="3">
<tr>
<td bgcolor="#FFE6CC"><p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">MINISTRY OF FINANCE <br>
</font><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(Department of Revenue) </font></p>
<p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">NOTIFICATION </font></p>
<p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">New Delhi, the 12th November, 1982 </font></p>
<p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No. 96/82 </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">F. No. A-12026/2/82-Ad. II (Trib). -In continuation of this Ministry's notification No. 77/82 dated the 12th October, 1982, the President is pleased to extend the appointment of Shri S. Venkatesan as President of the Customs, Excise and Gold (Control) Appellate Tribunal for a further period of one month with effect from 12th November, 1982. </font></p></td>
</tr>
</table>
</blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">This ended on 11 th December 1982 and still there was no President. This time Mr. Venkatesan was appointed as Senior Vice-President again by another notification. </font></p>
<blockquote>
<table width="90%" border="0" cellspacing="0" cellpadding="3">
<tr>
<td bgcolor="#FFE6CC"><p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">MINISTRY OF FINANCE <br>
</font><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(Department of Revenue) </font></p>
<p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">NOTIFICATIONS </font></p>
<p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">New Delhi, the 11 th December, 1982 </font></p>
<p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No. 98/82</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No. 98/82. -The President is pleased to appoint Shri S. Venkatesan as Senior Vice-President of the Customs, Excise and Gold (Control) Appellate Tribunal with effect from the date he takes over and until further orders. </font></p>
<p align="right"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">[F. No. A. 12026/2/82-Ad.II (Trib.) </font></p></td>
</tr>
</table>
</blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Ten days later, Mr. Fauja Singh Gill, a retired High Court judge was appointed as a <strong>Member </strong> of the Tribunal. </font></p>
<table width="90%" border="0" align="center" cellpadding="3" cellspacing="0">
<tr>
<td bgcolor="#FFE6CC"><p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">MINISTRY OF FINANCE <br>
</font><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(Department of Revenue) </font></p>
<p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">NOTIFICATIONS </font></p>
<p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">New Delhi, the 22nd December, 1982 </font></p>
<p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No. 100/82</font></p>
<blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No. 100/82. -The President is pleased to appoint S hri Fauja Singh Gill, retired Judge of the Delhi High Court, as Member of the Customs, Excise and Gold (Control) Appellate Tribunal with effect from the forenoon of 22nd December, 1982 and until further orders. </font></p>
</blockquote></td>
</tr>
</table>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">And on the same day, he was appointed President: </font></p>
<table width="90%" border="0" align="center" cellpadding="3" cellspacing="0">
<tr>
<td bgcolor="#FFE6CC"><p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">MINISTRY OF FINANCE <br>
</font><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(Department of Revenue) </font></p>
<p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">NOTIFICATIONS </font></p>
<p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">New Delhi, the 22nd December, 1982 </font></p>
<p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No. 101/82 </font></p>
<blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No. 101/82 -The President is pleased to appoint Shri Fauja Singh Gill, Member of the Customs, Excise and Gold (Control) Appellate Tribunal, as the President of the said Tribunal for a period of three years with effect from the forenoon of 22 nd December, 1982</font></p>
</blockquote></td>
</tr>
</table>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Thus, by 22 nd December 1982, we had the President and Members in place. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Justice FS Gill, the President was a former Judge of the Delhi High Court and headed another Tribunal before he joined the CEGAT. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Tribunal did not start with a clean slate. Nearly 15000 cases were transferred to it from the Revision Authority. In the last forty years, the Tribunal established itself as a citadel of justice and temple of knowledge with highly talented members sitting on the benches and eminent advocates assisting in cracking complicated legal issues. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Mr. ML Routh a former Collector of Central Excise and Customs wrote in the ELT in 1983, <em>"if the deci</em><em>sions of the various High courts are a barometer about the dispensation of justice by the departmental officers, it would be observed that so far they failed miserably, which resulted in the rise in corruption, arrears and ultimately the birth of the tribunal." 1983(ELT)A143 </em></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">On 14th May 2003, the CEGAT was renamed as Customs Excise and Service Tax Appellate Tribunal (CESTAT). </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">A Senior Advocate once told me this story: </font></p>
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<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><em>For my first appearance before the CEGAT at New Delhi, I travelled from Madras with a lot of books and files and a couple of assistants. I had prepared the case well and hoped to make an impressive presentation for an hour or so. As I got up to make my humble submissions, the learned departmental representative intervened and told the court that the issue is already covered in my favour and that my appeal may be allowed. And there ended my grand entry in the Tribunal! I won my first case without arguing a word.</em> </font></p>
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<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Let's wait for the GST Appellate Tribunal. </font></p>
<p align="justify"><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">Until Next week </font></p>
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