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2010 (6) TMI 251 - HC - CustomsDifference of opinion - Reference to Third Member - member(judicial) allowed appeal on merit and limitation. Member (technical) dismissed appeal on merits. Matter referred to third member by stating whether appeal to be allowed or rejected. Entire appeal referred to third member by referral bench members instead of making statement referring point or point of difference. Held that - in the light of the decision of Colourtex v. Union of India - 2006 -TMI - 47622 - HIGH COURT OF GUJARAT AT AHMEDABAD, held that members of CESTAT not justified in referring entire appeal. Reference itself invalid. View of the third member not survived. Tribunal to decide appeal afresh.
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