2017 (6) TMI 95

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.... Mathur ORDER Short counter affidavit, filed on behalf of the respondent annexing the documents as required by the order dated 29.05.2017, is taken on record. The Commissioner of Central Excise and Service Tax, Lucknow has preferred this appeal under Section 130 of the Customs Act, 1962 against the order dated 20.01.2017 passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT).....

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.... functions of the CESTAT are to be exercised and discharged by the Benches as constituted by the President from amongst the members thereof and that the Bench shall consist of one judicial member and one technical member subject to Sub-section 4 thereof. Sub-section 4 of Section 129C of the Act reads as under:- (4) The President or any other member of the Appellate Tribunal authorized in this be....

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....the members sitting singly if the value of the goods confiscated without option of redemption under Section 125 does not exceed Rs. 50 lakhs. In other words, if the value of the goods confiscated without right of redemption exceeds Rs. 50 lakhs, a single member of the CESTAT is not competent to decide the appeal in respect thereof. The order of the Adjudicating Authority, from which the appeal w....