2005 (10) TMI 101

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..... learned additional standing counsel appearing on advance copy on behalf of the respondent Nos. 1, 2 and 3. The dispute between the parties lies in a very narrow compass and hence, the petition has been taken up for final hearing and disposal today. 2. This petition has been brought before this Court at a stage where, in fact, there is no order made by the Customs, Excise Service Tax (Appellat .....

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..... e Act. 4. During pendency of the said application for rectification the matter came up for hearing before the Third Member on 10-10-2005. On behalf of the petitioners, adjournment was requested on the ground that rectification of mistake application is pending. The Third Member not only did not grant the request for adjournment, but called for the papers of rectification of mistake application a .....

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..... ho heard the appeal originally. The Third Member can decide only such point or points because the President can make reference only on such point or points of difference of opinion. The Third Member cannot derive any further jurisdiction because the matter has thereafter to be placed before the Bench which originally heard the appeal and the appeal is required to be disposed of in accordance with .....

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