Transfer from division bench to single member

[Vasudev Mehta]

A demand of RS 1 lakh on account of difference between ST 3 and 26AS has been allocated to division bench though it does not involve classification or rate of duty 

Can we request division bench to transfer to single member by way of application?

 

AI Summary

Whether procedural rules allow discretionary transfer from a division bench to a single-member bench for case management An appellant challenged a Rs.1 lakh demand in an appellate tribunal; although the dispute does not concern classification, rate or valuation, the case was assigned to a division bench. The appellant asked whether the division bench can be requested, by miscellaneous application, to transfer the matter to a single-member bench for expeditious disposal. A respondent queried the rationale and later pointed to applicable tribunal procedure rules, expressing that likelihood of transfer is slim. The core legal issue is whether procedural rules permit discretionary transfer from a division bench to a single-member bench for case-management reasons.