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2018 (1) TMI 436 - AT - Customs100% EOU - Duty Drawback - Section 129A of the Customs Act - Maintainability of appeal - Difference of opinion - Held that: - In view of findings recorded by Member (Tech) and Member (Judicial), the following difference of opinion needs to be resolved: Whether the appeal is maintainable before the Tribunal is view of the bar of Section 129A of the Customs Act as held by the Member (Tech) or the appeal can be entertained by the Tribunal and on merit can be decided as held by the Member (Judicial)? - appeal file may be place before Hon’ble President for further action.
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