Section 19 in The Customs And Excise Revenues Appellate Tribunal Act, 1986
19. Procedure and powers of the Appellate Tribunal.
(1)The Appellate Tribunal shall not be bound by the procedure laid down in the Code of Civil Procedure, 1908 (5 of 1908), but shall be guided by the principles of natural justice and subject to the other provisions of this Act and of any rules made by the Central Government, the Appellate Tribunal shall have power to regulate its own procedure, including the fixing of places and times of its hearing.(2)The Appellate Tribunal shall have, for the purposes of discharging its functions under this Act, the same powers as are vested in a civil court under the Code of Civil Procedure, 1908 (5 of 1908), while trying a suit, in respect of the following matters, namely:--(a)summoning and enforcing the attendance of any person and examining him on oath;(b)requiring the discovery, inspection and production of books of account and other documents;(c)reviewing its decisions;(d)dismissing an appeal for default or deciding it ex parte; and(e)any other matter which may be prescribed.
