Bench composition of tribunal governs single member, two member and special benches and procedures for divided opinions. Benches are constituted by central notification with a Principal Bench at New Delhi under the President. Ordinary Benches normally consist of two Members, one Judicial and one Technical, though the President may designate classes of cases for a single Judicial Member or transfer cases to a two member Bench. For rehabilitation, restructuring, revival or winding up of companies the President shall constitute Special Benches of three or more Members with a majority of Judicial Members. Differences of opinion among Bench Members are resolved by majority or by referring tied points for hearing by other Member(s) whose majority view will decide.