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TMI Blog2015 (6) TMI 861X X X X Extracts X X X X X X X X Extracts X X X X ..... 300 and 300A of the paper book. Curiously, thereafter, there was a rectification of mistakes application and which was considered by the same Bench at length. In dealing with that application as well, the Members differed. One of them found that there is a need to rectify certain mistakes in the order, which is dated 20th February, 2014 but pronounced on 12th June, 2014, while the other was of the view that there is no scope for entertaining the application of this nature. That conclusion has also been perused by us. Thus, what we find is a very unhappy but at the same time avoidable situation. There was a main order and which was fairly lengthy and elaborate. However, while noting the factual aspects as well, there was difference of opini ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the third Member has also not rendered any final opinion till date that we are of the view that without expressing any opinion on the rival contentions, interest of justice would be served if both the impugned orders are quashed and set aside and it is directed that the main Appeal shall be re-heard by the West Zonal Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT). In arriving at the above conclusion, we have noted that the Appeal of the Appellant was directed against the order passed by the Commissioner of Customs dated 6th May, 2010. There was a difference of opinion while deciding the said Appeal as noted in the final order dated 20th February, 2014. However, the final order could not be pronounced for a goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gal provisions and interpretation of law. With regard to recording of facts and matters in connection therewith, we do not see how Members can repeatedly differ. If the facts are undisputed and agreed upon by parties and they present legal issues for resolution of the Tribunal, then, those deserve prominence. We are also not impressed by the attitude of one Member finding fault with the other while dealing with the contentions of the parties and essentially on facts. 5. As a result of the above, this Writ Petition succeeds. Both the impugned orders are quashed and set aside. The Appeal shall now be re-heard by the West Zonal Bench. In order to put an end to the dispute expeditiously, we expect that the Appeal shall be assigned by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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