https://www.taxtmi.com/caselaws?id=166885 Section 81B of the Gold (Control) Act, 1968 authorises disposal by a single Member of the Appellate Tribunal only where the value of confiscated goods or the fine or penalty involved is within the prescribed limit. The dispute concerned entitlement to a gold dealer's licence, which did not fall within that limited statutory class. Because jurisdiction is statutory, a decision made without the required jurisdiction has no legal effect. The matter therefore had to be heard by a duly constituted two-member Bench, and the single Member could not validly dispose of the appeal. en-us Thu, 16 Feb 1984 00:00:00 +0530 Tue, 11 Nov 2014 12:10:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166885 Section 81B of the Gold (Control) Act, 1968 authorises disposal by a single Member of the Appellate Tribunal only where the value of confiscated goods or the fine or penalty involved is within the prescribed limit. The dispute concerned entitlement to a gold dealer's licence, which did not fall within that limited statutory class. Because jurisdiction is statutory, a decision made without the required jurisdiction has no legal effect. The matter therefore had to be heard by a duly constituted two-member Bench, and the single Member could not validly dispose of the appeal. Case-Laws Central Excise Thu, 16 Feb 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166885