https://www.taxtmi.com/caselaws?id=83867 Under Section 129C(5) of the Customs Act, a third Member referred to resolve an equally divided Bench must confine himself to agreeing with either the Technical Member or the Judicial Member; he cannot render an independent decision that effectively overrides the earlier opinions. The Tribunal therefore must act on the majority view of the Members who heard the case. In view of pending Division Bench proceedings in the Calcutta High Court on similar matters and recent favourable High Court rulings, the Tribunal adjourned the proceedings sine die to avoid conflicting outcomes, with liberty to either party to approach the Tribunal after the appeal is decided. en-us Fri, 16 Dec 1994 00:00:00 +0530 Mon, 18 Jul 2011 14:23:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83867 Under Section 129C(5) of the Customs Act, a third Member referred to resolve an equally divided Bench must confine himself to agreeing with either the Technical Member or the Judicial Member; he cannot render an independent decision that effectively overrides the earlier opinions. The Tribunal therefore must act on the majority view of the Members who heard the case. In view of pending Division Bench proceedings in the Calcutta High Court on similar matters and recent favourable High Court rulings, the Tribunal adjourned the proceedings sine die to avoid conflicting outcomes, with liberty to either party to approach the Tribunal after the appeal is decided. Case-Laws Central Excise Fri, 16 Dec 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83867