Appeal to High Court

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....he case involves a substantial question of law. However, where the issue involved relates to determination of rate of duty or value for the purpose of assessment, [and order passed by the Appellate Tribunal before the establishment of the National Tax Tribunal] appeal lies to Supreme Court. 7.2 The limitation period for filing of appeal to High Court is one hundred and eighty days from the date w....

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.... 7.5 Sub-section (7) of section 130 and section 130C (1) and (2) provides that, when an appeal has been filed before the High Court, it shall be heard by a bench of not less than two Judges of the High Court, and shall be decided in accordance with the opinion of such Judges or of the majority, if any, of such Judges. Further, subsection (8) of the section provides, where there is no such majority....