TaxTMI 
TaxTMI 
Procedure of Appellate Tribunal
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....ench shall consist of one judicial member and one technical member. (3)^ ^8[****] (4) The President or any other member of the Appellate Tribunal authorised in this behalf by the President may, sitting singly, dispose of any case which has been allotted to the Bench of which he is a member where - (a) the value of the goods confiscated without option having been given to the owner o....
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....nts himself or refer the case for hearing on such point or points by one or more of the other members of the Appellate Tribunal and such point or points shall be decided according to the opinion of the majority of these members of the Appellate Tribunal who have heard the case, including those who first heard it.] (6) Subject to the provisions of this Act, the Appellate Tribunal shall have powe....
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....dicial proceeding within the meaning of sections 193 and 228 and for the purpose of section 196 of the Indian Penal Code (45 of 1860), and the Appellate Tribunal shall be deemed to be a Civil Court for all the purposes of section 195 and Chapter XXVI of the Code of Criminal Procedure, 1973 (2 of 1974).] *************** NOTES:- 1. Inserted vide Section 50 readw....
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....e is a majority; but if the members are equally divided, they shall state the point or points on which they differ and the case shall be referred by the President for hearing on such point or points by one or more of the other members of the Appellate Tribunal, and such point or points shall be decided according to the opinion of the majority of the members of the Appellate Tribunal who have heard....