SECTION 129.

(1) The Central Government shall constitute an Appellate Tribunal to be called the Customs, Excise and Service Tax [OLDGold (Control)] Appellate Tribunal consisting of as many judicial and technical members as it thinks fit to exercise the powers and discharge the functions conferred on the Appellate Tribunal by this Act.

(Bold Words "Service Tax" substituted vide Finance Bill 2003)

(2) A judicial member shall be a person who has for at least ten years held a judicial office in the territory of India or who has been a member of the Indian Legal Service [OLDCentral Legal Service] and has held a post in Grade I of that service or any equivalent or higher post for at least three years, or who has been an advocate for at least ten years.

(Bold Words substituted vide Finance Bill 2003)

Explanation. -For the purposes of this sub-section, -

(i) in computing the period during which a person has held judicial office in the territory of India, there shall be included any period, after he has held any judicial office, during which the person has been an advocate or has held the office of a member of a tribunal or any post, under the i Union or a State, requiring special knowledge of law;
(ii) in computing the period during which a person has been an adv there shall be included any period during which the person has judicial office, or the office of a member of a tribunal or any post, the Union or a State, requiring special knowledge of law after he became an advocate.

(2A) A technical member shall be a person who has been a member 01 Indian Customs and Central Excise Service, Group A, and has held the pool Commissioner of Customs or Central Excise or any equivalent or higher post at least three years.

(3) The Central Government shall appoint -
(a) a person who is or has been a Judge of a High Court; or "
(b) one of the members of the Appellate Tribunal, to be the President thereof.

(4) The Central Government may appoint one or more members 01 Appellate Tribunal to be the Vice-President, or, as the case may be, Vice-President thereof.

(Clause (4A) omitted vide Finance Bill 2003)

[OLD (4A) The Central Government may appoint one of the Vice-Presidents the Appellate Tribunal to be the Senior Vice-President thereof.]

(5) A Vice-President [OLD The Senior Vice-President or a Vice-President] shall exercise such of the powers and perform such of the functions of the President as may be delegated to him by the President by a general or special order in writing

(Bold Words substituted vide Finance Bill 2003)

(6) On ceasing to hold office, the President, Vice-President or other Member shall not be entitled to appear, act or plead before the Appellate Tribunal.

(Sub section (6) has been inserted vide BUDGET 2007-08)