Transfer from division bench to single member

[Vasudev Mehta]

A demand of RS 1 lakh on account of difference between ST 3 and 26AS has been allocated to division bench though it does not involve classification or rate of duty 

Can we request division bench to transfer to single member by way of application?

 

AI Summary

Can a division bench transfer a routine service tax quantum appeal to a single-member bench via miscellaneous application? Appellant filed a service tax quantum appeal of Rs. 1 lakh with CESTAT which was allocated to a division bench despite not involving classification, rate of duty, or valuation; appellant asks whether the division bench can be asked by miscellaneous application to transfer the matter to a single member. A respondent asked for elaboration of facts. The forum exchange seeks procedural guidance on transferring an appeal from a division bench to a single-member bench, with no substantive adjudication or further procedural outcome provided.