CESTAT Lawyers in Chennai.

CESTAT Lawyers in Chennai. Customs, Excise and Service Tax Appellate Tribunal (CESTAT): Its power is to grant compensation owing to unlawful action of revenue authorities, review its own order as any quasi-judicial authority cannot review its own order, exercise powers beyond statute as it is a creature of statute only. It cannot issue writs or grant relief which ought to be granted by high court, comment on legitimacy of statute and has to presume legal validity of the provisions of Act and Rules, punish for its own contempt but has to forward it to high court for its consideration, act as a court as it is a tribunal and cannot be equated to a court. Members of tribunal are not judges and their decisions are orders, not judgments, over rule any high court judgment and are bound by judgments of high courts and Supreme Court. Act establishing the Tribunal: The Customs Act, 1962. The Appellate Court for CESTAT: High Court. Find the Best CESTAT Attorneys in India.