2015 (2) TMI 509

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....ls can be allowed to be converted into drawback shipping bills. 2. Before hearing the matter on merit Shri. M.S. Reddy, Dy. Commissioner (A.R.) appearing for the revenue has raised preliminary objection that the issue involved in this case is of conversion of free shipping bills to drawback shipping bills; this matter should be heard by a Division Bench of this Tribunal. He cited the judgment in case of - 2014-TIOL-2124-CESTAT-MUM Midex Global Pvt. Ltd. Vs. Commissioner of Customs, Pune, wherein a coordinate Bench of this Tribunal passed an order holding that the case involving conversion of free shipping bill to drawback shipping bill should be heard by a Division bench. 3. On the other hand Shri. Prashant Patankar, Ld. Consultant for th....

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....The competency of the Single Member Bench in respect of cases is provided under Section 129C (4), which is reproduced below:-          SECTION 129C. Procedure of Appellate Tribunal . . -     (1) The powers and functions of the Appellate Tribunal may be exercised and discharged by Benches constituted by the President from amongst the members thereof.     (2) Subject to the provisions contained in sub-section (4), a Bench shall consist of one judicial member and one technical member.     (3) Omitted     (4) The President or any other member of the Appellate Tribunal authorised in this behalf by the President may, sitting singly, dispose of....

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....5.2 In my view the present case i.e. conversion of free shipping bills to drawback shipping bills does not involve any issue either of rate of duty or value of goods and it does not involve any quantum of drawback. Therefore, there is no doubt that the present case falls under clause (b) of sub-section of Section 129C and should be heard by a Single Member Bench. I have also observed that in catena of judgments the very same issue has been heard and decided by the Single Member Bench. Some of those are cited below:             (1) 2013 (298) E.L.T. (Tri. - Chennai) Torrent Pharmaceuticals LTD. Versus C.C. (Seaport-Export), Chennai          &nbsp....