Judgment :- A.P. SHAH, C.J. Heard Advocates. 2. The Tribunal by its order dated 26.12.1997 though rejected the plea of the appellant that the assessments were only provisional, differed in respect of other grounds and referred the matter to the third member so as to arrive at a majority decision. Therefore, as on date, no enforceable order has been passed by the Tribunal, though in certain points in issue opinion has been expressed by the Tribunal. Unless an order is passed by the third member on the reference made, the order made by the Tribunal cannot be regarded as an enforceable order. 3. In this regard, Section 35D of the Central Excise Act, 1944 says that the provisions of subsections (1), (2) (5) and (6) of Section 129C of the Customs Act (52 of 1962) shall apply to the Appellate Tribunal in the discharge of its functions under this Act as they apply to it in the discharge of its function under the Customs Act, 1962. 4. Section 129C which is material for the purpose of this appeal inter alia reads as follows:- Section 129C. Procedure of Appellate Tribunal :- (1) The powers and functions of the Appellate Tribunal may be exercised and discharged by Benches constituted by the President from amongst the members thereof. (2) Subject to the provisions contained in sub-section (4) a Bench shall consist of one judicial member and one technical member. (3)……. (5) If the members of a Bench differ in opinion on any point, the point shall be decided according to the opinion of the majority, if there is a majority, 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 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 minority of these members of the Appellate Tribunal who have heard the case, including those who first heard it; (6) *** (7) *** (8) *** 5. Even on a cursory reading of sub-section 5 of Section 129C, it is clear that if the members are equally divided on point or points, a reference to a third member is required to be made for disposal of appeal as per the majority opinion of three members. Therefore, the order which is impugned in this writ petition can only be regarded as an expression of opinion by the members as the matter has been referred to a third member so as to have a majority opinion for an enforceable order. Thus, the writ petitions field by the appellant are clearly premature and are rightly rejected by the learned single Judge. It is, however, made clear that after the disposal of the appeal as per the majority opinion, the appellant will be at liberty to challenge the order on all points including the point about the assessments being only provisional. Accordingly, the writ appeals are disposed of. No costs. Consequently connected Miscellaneous Petitions are closed.