Section 129

Appellate Tribunal . — (1) The Central Government shall constitute an Appellate Tribunal to be called the Customs, Excise and 6 [Service Tax] 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.

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129. Appellate Tribunal . — (1) The Central Government shall constitute an Appellate Tribunal to be called the Customs, Excise and 6 [Service Tax] 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.