Appellate Tribunal  under central excise :

(i) The Tribunal may, with a view to rectify any mistake apparent from the record ,amend any order passed by it within 6 months from the date of order..However , application made within 6 months for the same can be disposed of even after expiry of 6 months.

(ii) Tribunal is a final fact finding authority ,hence appeals against its orders can only be passed if the case involves a substantial question of law.

(iii)It does not have power to review its own orders like HC/SC

(iv )Single member bench to hear if amount involved does not exceed 50 lakhs,if the appeal do not involve issue relating amongst where the determination of any question having a relation to the rate of duty or to the value of goods for purposes of assessment.