S.S. Sekhon, Member (T) - (1.)AFTER hearing both sides in the application filed by Revenue, it is found that in Appeal No. C/1272/99 against Order -in -Appeal Nos. 1472 to 1473/99, an order was passed by a two members bench on 30 -3 -2005 allowing the appeal, Vide Order No. A/448/WZB/2005/C -III, dated 30 -3 -2005. In the same appeal against the same order -in -Appeal number and the order was passed exparte by single member on 20 -5 -2005, vide Order No. A/524/WZB/2005/C -IV dismissing the appeal.
(2.)SINCE order dated 30 -3 -2005 in a two member order first in time, the subject exparte order dated 20 -5 -2005 of the Single Member would be 'non est'. It is held to be same.
(3.)APPLICATION disposed off in above terms. (Pronounced in Court)