(6) The powers and functions of the Appellate Board may be exer- cised and discharged by Benches consisting of two members and consti- tuted by the Chairman of the Appellate Broad: Provided that if the members of the Bench differ on any point or points, they shall state the point or points on which they differ and refer the same to a third member (to be specified by the Chairman) for hearing on such point or points and such point or points shall be decided according to the opinion of that member: Provided further that it shall be competent for the Chairman or any other member of the Appelate Board authorised by the Chairman in this behalf to exercise the powers and discharge the functions of the Appellate Board in respect of any appeal against an order imposing a penalty of an amount not exceeding 1[ two lakhs and fifty thousand rupees].