Section 32(2)(e) in The Customs And Excise Revenues Appellate Tribunal Act, 1986
(e)the rules subject to which the Appellate Tribunal shall have power to regulate its own procedure under sub-section (1) of section 19 and the additional matters in respect of which the Appellate Tribunal may exercise the powers of a civil court under clause (e) of sub-section (2) of that section; and