Rectification of Member's opinion refused where objections could be raised at the final Larger Bench hearing.

A rectification request against portions of a Member's opinion in a matter already referred to a Larger Bench was held not maintainable. The Tribunal treated the disputed paragraphs as part of the opinion only, and reasoned that any findings could be fully challenged by both sides at the final hearing. Because no prejudice or injustice would arise from considering all contentions then, it declined to use its inherent procedural power under Rule 41 to delete the passages before hearing the appeal. The application was therefore rejected, and no separate interference was ordered.

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Issues: Whether the Revenue's rectification application was maintainable against a Member's opinion and whether the Tribunal should invoke its inherent procedural power to delete portions of that opinion before the appeal was heard.

Analysis: The application sought deletion of certain paragraphs forming part of the opinion of one Member in a matter already referred for decision by a Larger Bench. The Tribunal held that the disputed paragraphs were only part of the opinion and that any findings therein could be challenged by both sides when the appeal was finally heard. It further held that no prejudice or injustice would be caused by considering all contentions at the final hearing, and that separate interference was unnecessary. On that basis, the Tribunal declined to exercise power under Rule 41 and held that the rectification application was not maintainable under the rectification provision.

Conclusion: The rectification application was held to be not maintainable and the Tribunal refused to invoke Rule 41.

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