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of <h1>Section 35J: High Court Excise Cases Require Two-Judge Bench; Majority Opinion Decides Outcome if Disagreement Arises.</h1> Under Section 35J of the Central Excise Act, 1944, any case referred to the High Court under sections 35G or 35H must be heard by a Bench of at least two judges. The decision is based on the opinion of these judges or the majority if applicable. If no majority is reached, the judges must articulate the point of law they disagree on, and the case will be reheard on that specific point by one or more other judges. The final decision will be according to the majority opinion of all judges involved, including those who initially heard the case.
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