- (1.) The Court : Heard the learned Advocate for the parties. The order which has been passed by the learned Tribunal is not tenable as the Tribunal held that out of the Committee consisting of two Chief Commissioners, one Chief Commissioner gave a view to file an appeal whereas the other Chief Commissioner did not agree with the same which has been specifically stated in the Circular [No. 825/2/2006-CX., dated 6-2-2006] as follows : "The suggestions of the Chief Commissioners on the matter have been examined and considering the above legal position, Board has decided that when two members take a common view to file an appeal or not to file an appeal, in a particular case there would be no difference of opinion and the same would be followed. However, in a rare case when the two members could take different views i.e., one member lakes a view to file an appeal, and the other member opposes it, the decision should be to file an appeal."
(2.) In view of that, in our opinion, the learned Tribunal should have heard out the matter in question on merits. Accordingly the order passed by the said Tribunal is set aside. The matter is remanded back before the Tribunal for hearing afresh on merits.
(3.) All parties concerned are to act on a xerox signed copy of this order on the usual undertakings.;