Customs, Excise and Service Tax Appellate Tribunal to function as Authority under this Act.
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....nything to the contrary contained in this Act or in any other law for the time being in force, the Customs, Excise and Service Tax Appellate Tribunal constituted under section 129 of the Customs Act, 1962 (52 of 1962) shall be the Authority under this Act to settle inter-State disputes falling under sections 6A and 9.]] ---------------------- Notes:- 1. Inser....
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....ed to as the Authority)". (2) The Authority shall consist of the following Members appointed by the Central Government, namely:- (a) a Chairman, who is a retired Judge of the Supreme Court, or a retired Chief Justice of a High Court; (b) an officer of the Indian Legal Service who is, or is qualified to be an Add....
TaxTMI