MODERN SYNTEX (INDIA) LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) In the present writ petition, the petitioners have challenged the difference of opinion (though termed as Order) dated 21-1-2016 passed by respondent No. 3 i.e. Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench, Ahmedabad.

(2.) Short facts are adumbrated as under :

(3.) Learned Advocate Mr. Uday Joshi, appearing on behalf of M/s. Trivedi and Gupta, has drawn the attention of this Court to Section 129C(5) of the Customs Act, 1962 ("the Act"), which specifically provides that if the members of a Bench differ in opinion on any point, the point shall be decided according to majority's opinion, 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 same for hearing by one or more of the other members of the Tribunal, which shall be decided according to the opinion of the majority of these members of the Tribunal, who have heard the case, including those who first hear it.