SECTION 129B.

(1) The Appellate Tribunal may, after giving the parties to the appeal, an opportunity of being heard pass such orders thereon as it thinks fit, confirming, modifying or annulling the decision or order appealed against or may refer the case back to the authority which passed such decision or order with such directions as the Appellate Tribunal may think fit, for a fresh adjudication or decision, as the case may be, after taking additional evidence, if necessary.

(2) The Appellate Tribunal may, at any time within six months * from the date of the order, with a view to rectifying any mistake apparent from the record, amend any order passed by it under sub-section (1) and shall make such amendments if the mistake is brought to its notice by the Commissioner of Customs or the other party to the appeal:

(* Words in bold substituted wef 01/03/2002 & it has replaced "four years")

Provided that an amendment which has the effect of enhancing the assessment or reducing a refund or otherwise increasing the liability of the other party shall not be made under this sub-section, unless the Appellate Tribunal has given notice to him of its intention to do so and has allowed him a reasonable opportunity of being heard.

(2A) The Appellate Tribunal shall, where it is possible to do so, hear and decide every appeal within a period of three years from the date on which such appeal is filed:

[OMITTED - Provided that where an order of stay is made in any proceedings relating to an appeal filed under sub-section (1) of section 129A, the Appellate Tribunal shall dispose of the appeal within a period of one hundred and eighty days from the date of such order:

Provided further that if such appeal is not disposed of within the period specified in the first proviso, the stay order shall, on the expiry of that period, stand vacated.

Provided also that where such appeal is not disposed of within the period specified in the firstproviso, the Appellate Tribunal may, on an application made in this behalf by a party and on beingsatisfied that the delay in disposing of the appeal is not attributable to such party, extend the periodof stay to such further period, as it thinks fit, not exceeding one hundred and eighty-five days, and incase the appeal is not so disposed of within the total period of three hundred and sixty-five daysfrom the date of order referred to in the first proviso, the stay order shall, on the expiry of the saidperiod, stand vacated.]

(ABOVE CHANGES VIDE THE FINANCE BILL, 2014)

(ABOVE CHANGES VIDE THE FINANCE BILL, 2013)

(2A inserted wef 01/03/2002)

(3) The Appellate Tribunal shall send a copy of every order passed under this section to the Commissioner of Customs and the other party to the appeal.

(4) Save as otherwise provided in section 130 or section 130E,orders passed by the Appellate Tribunal on appeal shall be final.