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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 ..... th the judicial Member. In Colourtex v. Union of India [2006 (1) TMI 139 - HIGH COURT OF GUJARAT] it was held that exact differences has to be formulated by members of the Division Bench of the Tribunal and it is not open to them to formulate a question as to whether the appeal is to be rejected or remanded for a fresh decision for determination of duty, confiscation and penalty etc. Matter 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. - Tax Appeal No. 1224 of 2010 - - - Dated:- 26-6-2012 - V.M. Sahai and N.V. Anjaria, JJ. Shri Uday Joshi, Counsel for M/s. Trivedi Gupta, for the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 by the Members and thereafter the matter was to be decided by a third Member. 4. To be precise, the relevant part of Section 129C(5) of the Customs Act, 1962 reads as under : 129C(5). If the members of a Bench differ in opinion on any point, the point shall be decided according to the opinion of the majority, if there is a majority; but if the members are equally divided, they shall state the point or points on which they differ and make a reference to the President who shall either hear the point or points himself or refer the case for hearing on such p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 held that exact differences has to be formulated by members of the Division Bench of the Tribunal and it is not open to them to formulate a question as to whether the appeal is to be rejected or remanded for a fresh decision for determination of duty, confiscation and penalty etc. In the present case it is seen that the question formulated by the Division Bench does not specify the requirement of sub-sect ..... X X X X Extracts X X X X X X X X Extracts X X X X
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