https://www.taxtmi.com/caselaws?id=77825 The High Court held that the Third Member of the Customs, Excise & Service Tax Appellate Tribunal lacked jurisdiction beyond resolving differences among original Bench Members. The President's direction for points of difference formulation by a single remaining Member was deemed invalid. Emphasizing Section 129C(5) of the Customs Act, the Court clarified that appeals must be decided by a majority opinion of the Bench. Following the retirement of one Bench Member, the President should have assigned the appeal to a new Division Bench. The Court set aside previous orders, directing a fresh hearing by a Division Bench and allowing the petition with no costs. en-us Wed, 30 Jun 2010 00:00:00 +0530 Thu, 14 Oct 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77825 The High Court held that the Third Member of the Customs, Excise & Service Tax Appellate Tribunal lacked jurisdiction beyond resolving differences among original Bench Members. The President's direction for points of difference formulation by a single remaining Member was deemed invalid. Emphasizing Section 129C(5) of the Customs Act, the Court clarified that appeals must be decided by a majority opinion of the Bench. Following the retirement of one Bench Member, the President should have assigned the appeal to a new Division Bench. The Court set aside previous orders, directing a fresh hearing by a Division Bench and allowing the petition with no costs. Case-Laws Customs Wed, 30 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77825