|
CESTAT is the final quasi-judicial appellate forum in respect of adjudication of cases by field formations under the Central Board of Excise and Customs. The cases decided by the Tribunal have huge revenue ramifications. The said decisions also lead to setting up of precedence to be followed while adjudicating the cases of a similar nature. Further, finding of facts is considered final at the level of CESTAT.
Office of the Chief Departmental Representative (CDR), CESTAT performs the functions of representing Department's point of view in respect of cases argued before CESTAT. It also advises the field formations on procedural infirmities while filing Departmental appeals. It performs the following duties on behalf of the CBEC:
(1) To monitor the effective representation by DRs in all listed cases before the benches of the CESTAT;
(2) To receive the cause list of cases from the Tribunal registry and distribute case file among Departmental Representatives (DRs);
(3) To coordinate with and call for cross objections, clarifications and confirmations from the Commissionerates concerned;
(4) To maintain coordination with the President, CESTAT, and
(5) To exercise administrative control over DRs and attend to the administrative matters pertaining to the CDR office including its regional offices at New Delhi, Mumbai, Kolkata, Chennai, Bangalore and Ahmedabad.
There has been a significant increase in the number of appeals filed before CESTAT. Number of appears pending decision was 30000 in the year 2002, which increased to 39996 appeals in the year 2008-09, an increase of almost 33% over 2002. Increase in the appeals cases resulted in opening of a new CESTAT Bench at Ahmedabad. Increase in workload in CDR office over the years requires strengthening of its manpower resources.
|