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Issues: (i) Whether a Coordinate Bench of the Tribunal could take a view contrary to an earlier Coordinate Bench decision on the same facts and evidence without referring the matter to a Larger Bench.
Analysis: Where identical facts and evidence had already been considered by one Bench of the Tribunal, a later Bench was not free to reach the opposite conclusion merely because it preferred a different view. Consistency in adjudication required observance of judicial discipline, and if disagreement persisted the proper course was to place the matter before the President of the Tribunal for reference to a Larger Bench. Conflicting determinations in the same dispute created uncertainty and were inconsistent with institutional integrity.
Conclusion: The Tribunal ought to have referred the matter to a Larger Bench instead of deciding contrary to the earlier Tribunal view.