9911796707
TMI Blog2007 (11) TMI 632X X X X Extracts X X X X X X X X Extracts X X X X ..... nt. ORDER Admit. 2. After hearing learned counsel for the parties, we are of the view that the following substantial question of law has arisen for our consideration : - Whether in terms of Section 129C(4) of the Customs Act, 1962 a Single Member of the Customs, Excise and Service Tax Appellate Tribunal could have heard and disposed of the appeal filed by the appellant? 3. Filing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in this behalf by the President may, sitting singly, dispose of any case which has been allotted to the Bench of which he is a member where? (a) the value of the goods confiscated without option having been given to the owner of the goods to pay a fine in lieu of confiscation under section 125; or (b) in any disputed case, other than a case where the determination of any question having a re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inst the Revenue. 8. Consequently, we remit the matter back to the Tribunal for disposal on merits in accordance with law. 9. Pending disposal of the appeal by the Tribunal, the bank guarantee furnished by the appellant as required by order dated 24th April, 2003 read with the order dated 7th July, 2006 shall be kept alive. 10. The appeal is disposed of as above. - - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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