Orders of Appellate Tribunal [Section 129B]: The Appellate Tribunal may :
– pass such orders thereon as it thinks fit, confirming, modifying or annulling the decision or order appealed against or
– may refer the case back to the authority which passed such decision or order with such directions as the Appellate Tribunal may think fit, for a fresh adjudication or decision, as the case may be, after taking additional evidence, if necessary.
However, the Appellate Tribunal may pass such orders only after giving the parties to the appeal, an opportunity of being heard.
Adjournment by CESTAT: The Appellate Tribunal (CESTAT) may, if sufficient cause is shown, at any stage of proceeding, grant time, from time to time, to the parties and adjourn the hearing for reasons to be recorded in writing. However, such adjournment shall not be granted for more than three times to a party during the proceeding.
Rectification of mistake: The Appellate Tribunal may, at any time within six months from the date of the order amend any order passed by it and shall make such amendments if the mistake is brought to its notice by the Principal Commissioner/Commissioner of Customs or the other party to the appeal. Such amendments shall be made with a view to rectifying any mistake apparent from the record.
An amendment which has the effect of enhancing the assessment or reducing a refund or otherwise increasing the liability of the other party shall not be made unless the Appellate Tribunal has given notice to him of its intention to do so and has allowed him a reasonable opportunity of being heard.
Time limit for deciding the appeal: Every appeal shall be decided by the Appellate Tribunal within a period of three years from the date on which such appeal is filed, if it is possible to do so.
Finality of the orders of the CESTAT: The Appellate Tribunal shall send a copy of every order passed to the Principal Commissioner/Commissioner of Customs and the other party to the appeal.
Save as otherwise provided in section 130 or section 130E, orders passed by the Appellate Tribunal on appeal shall be final.