(1)The Central Government shall constitute an Appellate Tribunal to be called the "Customs, Excise and [Service Tax"] [ Substituted by Act 32 of 2003, Section 119, for " Gold (Control)" (w.e.f. 14-5-2003).] 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.
