https://www.taxtmi.com/caselaws?id=47648 The High Court clarified that the Third Member of CESTAT's jurisdiction is limited to deciding specific points of disagreement referred to them and cannot exceed this mandate. The Third Member overstepped their authority by addressing matters beyond the identified disagreement, leading to the invalidation of the order dated 10-10-2005. The Court emphasized that rectification applications cannot be entertained by the Third Member during the appeal process, and the appeal must be disposed of based on the majority opinion of the original Bench to maintain procedural integrity under the Customs Act, 1962. en-us Fri, 14 Oct 2005 00:00:00 +0530 Fri, 30 Jul 2010 11:02:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47648 The High Court clarified that the Third Member of CESTAT's jurisdiction is limited to deciding specific points of disagreement referred to them and cannot exceed this mandate. The Third Member overstepped their authority by addressing matters beyond the identified disagreement, leading to the invalidation of the order dated 10-10-2005. The Court emphasized that rectification applications cannot be entertained by the Third Member during the appeal process, and the appeal must be disposed of based on the majority opinion of the original Bench to maintain procedural integrity under the Customs Act, 1962. Case-Laws Customs Fri, 14 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47648