Permission granted to withdraw petition to request tribunal bench to state points of difference

The petition seeking permission to withdraw in order to request the tribunal bench to state points of difference of opinion was granted. The petitioners focused on the procedural aspect of framing the points of difference, relying on decisions from various High Courts. The Judge allowed the withdrawal to enable the petitioners to address the procedural matter with the tribunal bench and the President, leading to the disposal of the petition without delving into the substantive issues.

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Issues:
Seeking direction to state points of difference of opinion in a tribunal bench.

Analysis:
The judgment involves a petition seeking permission to withdraw the petition in order to approach the President of Customs, Excise and Service Tax Appellate Tribunal to request the bench to state the points of difference of opinion among its members. The Senior Advocate representing the petitioners relied on decisions from various High Courts to support the argument that the Third Member cannot proceed with the hearing if the questions on which there is a difference of opinion are not framed. The petitioners did not delve into the merits of the controversy, focusing solely on the procedural aspect of formulating the points of difference. The Honorable Judge granted permission for the withdrawal of the petition to allow the petitioners to pursue the necessary steps with the tribunal bench and the President. Consequently, the petition was disposed of accordingly without any discussion on the substantive issues at hand.

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