2011 (4) TMI 471

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..... lant. Shri N.R. Bhaskar, Advocate, for the Respondent. [Judgment per : N. Kumar, J.]. -  Sri N.R. Bhaskar, learned counsel is directed to take notice. 2. The assessee has preferred this appeal challenging the order passed by the Single Member of the Tribunal [2010 (251) E.L.T. 450 (Tribunal)] rejecting his claim for refund of Cenvat credit of Rs. 14,77,508/- on the ground that they h .....

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..... The provisions of sub-section (1), (2), (5) and (6) of section 129C of the Customs Act, 1962, shall apply to the Appellate Tribunal in the discharge of its functions under the Act as they apply to it in the discharge of its functions under the Customs Act, 1962. (2)     [omitted by Finance Act, 1995, w.e.f. 26-5-1995.] (3)     The President or any other m .....

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..... ppeal is allowed. The impugned order is set aside. (2)     The matter is remanded back to the Tribunal for fresh consideration and in accordance with law by a Bench consisting of minimum Two Members. (3)     The Tribunal shall restore the case to its original file and dispose off the appeal within three months from the date of receipt of copy of this order .....

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