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2017 (6) TMI 95 - ALLAHABAD HIGH COURTJurisdiction of CESTAT - order has been passed by a judicial member only and not by the Bench as envisaged under Section 129C of the Act - Held that: - as per section 129C, if the value of the goods confiscated without right of redemption exceeds ₹ 50 lakhs, a single member of the CESTAT is not competent to decide the appeal in respect thereof - the impugned order passed by single member of the Tribunal is without jurisdiction and in violation of Section 129C of the Act - appeal dismissed - decided against Revenue.
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