https://www.taxtmi.com/caselaws?id=77922 A reference to a Larger Bench was held not maintainable where the referring Bench had only expressed a prima facie disagreement at the stay stage and had not given a reasoned conclusion on the merits. The Tribunal stressed judicial discipline, continuity and certainty, and held that departure from an earlier coordinate decision requires a reasoned order identifying the precise point of disagreement after hearing the parties on merits. A mere request for an opinion, without a properly formed difference of opinion, cannot justify Larger Bench reference. The reference was returned to the Registry and the matter restored for further action in accordance with law. en-us Wed, 30 Jun 2010 00:00:00 +0530 Tue, 31 Oct 2023 14:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77922 A reference to a Larger Bench was held not maintainable where the referring Bench had only expressed a prima facie disagreement at the stay stage and had not given a reasoned conclusion on the merits. The Tribunal stressed judicial discipline, continuity and certainty, and held that departure from an earlier coordinate decision requires a reasoned order identifying the precise point of disagreement after hearing the parties on merits. A mere request for an opinion, without a properly formed difference of opinion, cannot justify Larger Bench reference. The reference was returned to the Registry and the matter restored for further action in accordance with law. Case-Laws Central Excise Wed, 30 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77922