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2013 (7) TMI 55 - HC - CustomsAppeal against the majority decision of CESTAT - two members differ on the issue - held that:- Once the learned third member found that point of difference of opinion has not been formulated by the two Members of the Bench then the learned third Member was required to send the matter back to the Division Bench for formulating the point of difference of opinion and only after the point of difference of opinion was formulated, decide that question. The learned third member could not say that though difference of opinion has not been framed, he has to agree or disagree with the Member and accordingly he has agreed with the judicial Member. In Colourtex v. Union of India [2006 (1) TMI 139 - HIGH COURT OF GUJARAT] it was held that exact differences has to be formulated by members of the Division Bench of the Tribunal and it is not open to them to formulate a question as to whether the appeal is to be rejected or remanded for a fresh decision for determination of duty, confiscation and penalty etc. Matter remanded back to the differing Member of the Tribunal to formulate point of difference in a manner required under the law and thereafter refer the matter to learned third member for decision.
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