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Chief Departmental Representative (CDR), CESTAT

CDR, CESTAT

CESTAT is the final quasi-judicial appellate forum in respect of adjudication of cases by field formations under the Central Board of Excise and Customs. The cases decided by the Tribunal have huge revenue ramifications. The said decisions also lead to setting up of precedence to be followed while adjudicating the cases of a similar nature. Further, finding of facts is considered final at the level of CESTAT.

Office of the Chief Departmental Representative (CDR), CESTAT performs the functions of representing Department's point of view in respect of cases argued before CESTAT. It also advises the field formations on procedural infirmities while filing Departmental appeals. It performs the following duties on behalf of the CBEC (now CBIC):

(1) To monitor the effective representation by DRs in all listed cases before the benches of the CESTAT;

(2) To receive the cause list of cases from the Tribunal registry and distribute case file among Departmental Representatives (DRs);

(3) To coordinate with and call for cross objections, clarifications and confirmations from the Commissionerates concerned;

(4) To maintain coordination with the President, CESTAT, and

(5) To exercise administrative control over DRs and attend to the administrative matters pertaining to the CDR office including its regional offices at New Delhi, Mumbai, Kolkata, Chennai, Bangalore and Ahmedabad.

There has been a significant increase in the number of appeals filed before CESTAT. Number of appears pending decision was 30000 in the year 2002, which increased to 39996 appeals in the year 2008-09, an increase of almost 33% over 2002. Increase in the appeals cases resulted in opening of a new CESTAT Bench at Ahmedabad. Increase in workload in CDR office over the years requires strengthening of its manpower resources.

Highlights of Performance

Year No. of cases pending as on 1st April Cases amounting more than one crore rupees (out of Col.1) No. of cases received during the year Cases amounting more than one crore rupees (out of Col.3)
  (1) (2) (3) (4)
2005-06 34088 678 16602 673
2006-07 33499* 1226* 20005 864
2007-08 36217 1545 15626 975
Year No. of cases decided during the year Cases amounting more than one crore rupees (out of Col.5) No. of cases pending as on 31st March Cases amounting more than one crore rupees (out of Col.7)
  (5) (6) (7) (8)
2005-06 17130 403 34254 948
2006-07 16922 545 36217** 1545
2007-08 14183 588 37662 1932
CDR_CESTAT

Pendency of Appeals in CESTAT calendar year-wise:

Year Opening Balance Receipt Disposal Closing Balance
1998 33259 16702 16189 33772
1999 33772 13816 15542 32046
2000 32046 12594 15353 29287
2001 29287 13410 12943 29754
2002 29754 14264 18341 30677
2003 30677 15113 14343 31447
2004 31447 19139 16259 34327
2005 34327 17388 18661 33054
2006 33054 16354 13245 36163
2007 36163 14656 13484 37335
2008 37335 15557 12896 39996
CDR_CESTAT

Based on cadre review proposals 2010.



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