Page 33 - ELT_1st July 2020_Vol 373_Part 1

CESTAT NEW APPELLATE PROCEDURE
FOR ONLINE FILING AND HEARING
By
Dr. Sanjiv Agarwal, FCA, FCS

We are all aware that the entire world is reeling
under severe pandemic, COVID-19 or Corona virus and
India too has been badly affected causing social disrup-
tion, economic shut down and health concerns. The econ-
omy is at a virtual standstill and entire nation is under
lockdown since 25th March, 2020 resulting in shutdown
of all offices, shops, showrooms, factories and everything. All individuals are
confined to their homes. This has resulted in inability to fulfil statutory obliga-
tions in relation to payment of taxes and filings, besides other corporate and oth-
er responsibilities.
The CESTAT is Headquartered at New Delhi, and has its Regional
Benches at Mumbai, Kolkata, Chennai, Bangalore, Ahmedabad, Allahabad,
Chandigarh and Hyderabad. With GST in force w.e.f. 1st July, 2017, the CESTAT
is engaged in disposal of appeals pertaining to old indirect tax regime, mainly
covering Central Excise and Service Tax matters besides matters in relation to
Customs, Anti-dumping, etc. In the given situation, CESTAT, like any other Tri-
bunal or Court, has not been functioning since 16 March, 2020, i.e., though the
date from which lockdown had been notified in India is 25th March, 2020. As of
now, lockdown shall be in force for last three months and may be extended, at
least in majority of towns where CESTAT has Benches.
The CESTAT functioning is governed by Customs, Excise and Service
Tax (Appellate Tribunal Procedure) Rules, 1982, read with the Section 129C of
Customs Act, 1962. Owing to loss of working days at Tribunal, a substantially
large number of appeals could not be heard, causing delay in disposal of appeals.
( A72323 )
EXCISE LAW TIMES  1st July 2020  33