Appellate Tribunal and Benches thereof.

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....x Appellate Tribunal for hearing appeals against the orders passed by the Appellate Authority or the Revisional Authority. (2) The powers of the Appellate Tribunal shall be exercisable by the State Bench and Benches thereof (hereinafter in this Chapter referred to as "Area Benches"). (3) The State Bench of the Appellate Tribunal shall be situated at Jammu/Srinagar: Provided that the Gover....

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....he business or transfer cases among Area Benches in the State. (7) In the absence of a Member in any Bench due to vacancy or otherwise, any appeal may, with the approval of the State President, be heard by a Bench of two Members: Provided that any appeal where the tax or input tax credit involved or the difference in tax or input tax credit involved or the amount of fine, fee or penalty dete....