Single-member disposal of appeals: Appellate Tribunal may decide lower-value disputes below prescribed monetary threshold subject to exclusion. Subsections (1), (2), (5) and (6) of section 129C of the Customs Act apply to the Appellate Tribunal under the Central Excise Act. The President or an authorised member may sit singly to dispose of cases allotted to their Bench where the dispute does not raise a question relating to the rate of duty or value of goods for assessment and where the difference in duty involved or the duty involved, or the fine or penalty, does not exceed the statutory monetary threshold; the provision was amended in 2013 to substitute the threshold.