- (1.) Short counter affidavit, filed on behalf of the respondent annexing the documents as required by the order dated 29.05.2017, is taken on record.
(2.) The Commissioner of Central Excise and Service Tax, Lucknow has preferred this appeal under Section 130 of the Customs Act, 1962 against the order dated 20.01.2017 passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT).
(3.) Apart from the various grounds taken in the memo of appeal and substantial questions raised therein, an additional point has been argued that the impugned order passed by the CESTAT is without jurisdiction inasmuch as it has been passed by a judicial member only and not by the Bench as envisaged under Section 129C of the Act.;