Is Decision to be by majority? Section 31 of FEMA Act 1999
31. If the Members of a Bench consisting of two Members differ in opinion on any point, they shall state the point or points on which they differ, and make a reference to the Chairperson who shall either hear the point or points himself or refer the case for hearing on such point or points by one or more of the other Members of the Appellate Tribunal and such point or points shall be decided according to the opinion of the majority of the Members of the Appellate Tribunal who have heard the case, including those who first heard it.
Section 21 - Qualifications for appointment of Chairperson, Member and Special Director (Appeals)
Section 23 - Terms and conditions of service
Section 25 - Resignation and removal
Section 26 - Member to act as Chairperson in certain circumstances
Section 27 - Staff of Appellate Tribunal and Special Director (Appeals)
Section 28 - Procedure and Powers of Appellate Tribunal and Special Director (Appeals)
Section 29 - Distribution of business amongst Benches
Section 30 - Power of Chairperson to transfer cases
Section 31 - Decision to be by majority
Section 33 - Members, etc. to be public servants
Section 34 - Civil court not to have jurisdiction
Section 35 - Appeal to High Court
CHAPTER VI DIRECTORATE OF ENFORCEMENT
Section 36 - Directorate of Enforcement
Section 37 - Power of search, seizure, etc
Section 38 - Empowering other officers
CHAPTER VII MISCELLANEOUS