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TMI Blog2014 (7) TMI 454X X X X Extracts X X X X X X X X Extracts X X X X ..... or Member (Judicial), both the parties shall be at liberty to challenge the view of the majority including on the issues on which the original two Members were in agreement set out earlier in this order. - Decided against the revenue. - Customs Appeal No. 7 of 2013 - - - Dated:- 7-7-2014 - S. C. Dharmadhikari And B. P. Colabawalla,JJ. For the Petitioner : Mr. Pradeep S. Jetly For the Respondent : Mr. Prakash Shah ORDER [Per B. P. Colabawalla J.] 1. The present Appeal has been filed by the Commissioner of Customs (C.S.I. Airport), Mumbai challenging the order dated 6th March 2012 passed by the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench, Mumbai (hereinafter referred to as CESTAT ) whereby t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on Respondent Nos.2 and 3. 3. Being dissatisfied with the said order, the Respondents filed separate Appeals before the CESTAT. The CESTAT passed a common order on 6th March 2012 wherein there was a difference of opinion on certain issues between the Member (Judicial) and the Member (Technical) and the matter has thereafter been referred to a third Member (Vice President, HOD) and the decision of the third Member - majority is awaited. 4. However, the two Members of the CESTAT were in agreement on the following points :- (a) Order of confiscation of USD 3,50,000 was set aside. (b) Penalties of ₹ 15,00,000/- on Mr Pankaj Kishore Jhunjhunwala (Respondent No.1), ₹ 15,00,000/- on Mr Om Prakash Jhunjhunwala (Respondent No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er was still at large before the CESTAT and the reference had been made to a third Member which was still pending. He submitted that once the third Member either agrees with the Member (Judicial) or with the Member (Technical), and a majority view is formed or arrived at, that the Appellant could challenge the order at that stage in accordance with law. He therefore submitted that at present, the Appeal does not raise any substantial question of law and deserves dismissal. 6. With the assistance of both the learned counsel, we have perused the Memo of Appeal and the Annexures thereto including the impugned order passed by the CESTAT. We have noticed that almost an identical issue came up before this Court in the case of Zenith Computers ..... X X X X Extracts X X X X X X X X Extracts X X X X
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