https://www.taxtmi.com/caselaws?id=109132 For bench allocation under Section 129C(4), the determinative factor is the amount involved in each individual appeal, such as the personal penalty or redemption fine, rather than the aggregate value of goods or total penalties imposed on all noticees. On that basis, the appeal falls within Single Member jurisdiction. However, where the evidence and factual issues are interlinked with those in connected appeals involving other parties, separate hearing may risk inconsistent or prejudicial findings. In such circumstances, the matter should be listed together with the related appeals, and an application for early hearing may be refused. en-us Wed, 29 Sep 1999 00:00:00 +0530 Fri, 06 Apr 2012 10:37:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109132 For bench allocation under Section 129C(4), the determinative factor is the amount involved in each individual appeal, such as the personal penalty or redemption fine, rather than the aggregate value of goods or total penalties imposed on all noticees. On that basis, the appeal falls within Single Member jurisdiction. However, where the evidence and factual issues are interlinked with those in connected appeals involving other parties, separate hearing may risk inconsistent or prejudicial findings. In such circumstances, the matter should be listed together with the related appeals, and an application for early hearing may be refused. Case-Laws Customs Wed, 29 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109132