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TMI Blog2018 (7) TMI 712X X X X Extracts X X X X X X X X Extracts X X X X ..... nd functions of the Appellate Tribunal may be exercised and discharged by Benches constituted by the President amongst the members thereof. Subsection (2) requires, a Bench to be consisted of one judicial member and one technical member. Nothing is placed on record to suggest that, the single member passing the impugned was duly authorized by the President of CESTAT to hear and adjudicate the matter, sitting singly. In absence such authorization under Section 129C(4) of the Act of 1962, I am afraid that, the singe member had jurisdiction to decide the case and pronounce the impugned order. Existence of statutory alternative remedy against the impugned order under Section 130 of the Act of 1962 is not an absolute bar to the maintainabi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he matters relating to CHA licence revocation/suspension would be heard by a Division Bench of a judicial and a technical member. Learned advocate appearing for the respondents refers to a written statement filed in the instant writ petition and submits that, under Section 129 of the Act of 1962, read with Section 129C thereof, CESTAT has the authority to adjudicate matters by a single member. Moreover, the order of CESTAT is appealable under Section 130 of the Act of 1962. The writ Court should not intervene. It appears that, CESTAT, through a single member has passed the impugned order. The impugned order relates to a CHA. Sections 129(1) and 129C have been referred to by the parties in course of their submissions. They are as fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mbers of Indirect Taxes Bar Association, Chennai had applied before the authorities for issuance of instructions to permit hearing of CHA licence revocation/suspension matters by a single member bench. Such request was turned down by a circular issued by the Registrar of CESTAT dated November 18, 2013. Section 129 of the Act of 1962 empowers the Central Government to constitute an Appellate Tribunal to be called CESTAT consisting of such judicial members and technical members, as it thinks fit, to exercise powers and discharge the functions, conferred upon CESTAT, by the Act of 1962. Section 129C of the Act of 1962 deals with the procedure of the Appellate Tribunal. It stipulates that, the powers and functions of the Appellate Tribunal m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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