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TMI Blog2013 (7) TMI 55X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent. JUDGMENT We have heard Mr. Uday Joshi, learned counsel for M/s. Trivedi and Gupta for appellant and Mr. R.J. Oza, learned counsel assisted by Ms. Rujuta Oza, learned counsel appearing for the respondent. 2. This tax appeal has been admitted by the Court on the following substantial questions of law arising in this tax appeal. "A. That can any order be passed by a majority, which in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not the judicial precedents on like issues required to be followed?" 3. The facts are not disputed that there was difference of opinion between two learned Members of Division Bench. In view of Section 129C(5) of the Customs Act, 1962 ('the Act' for sake of brevity) in case of difference of opinion between two Members of the Tribunal, the point of difference of opinion was required to be stated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... those who first heard it." 5. The opinion of the third Member would form part of majority decision. In the facts of the instant case as aforesaid, when the learned third Member of the Tribunal before whom the matter went, the differing Member had not framed the point of difference of opinion. When the matter was being heard by learned third Member, in his judgment, in para-15, he recorded his fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned third Member was not correct in law and he was required to send the matter back to the Bench of the two Members who had differed, for formulation of the point of difference of opinion afresh so that question can be considered and decided by the learned third Member. 7. A Division Bench of this Court in Colourtex v. Union of India [2006 (198) E.L.T. 169 (Guj.) = 2008 (9) S.T.R. 426 (Guj.)] has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rmulated by the differing Members of the Division Bench are set aside. 8. The matter is 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. As contemplated in Section 129C(5), after the point of difference of opinion is formulated by Division Bench, it may be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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