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    <title>1996 (9) TMI 303 - CEGAT, NEW DELHI</title>
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    <description>Rule 31 of the CEGAT (Procedure) Rules was treated as operating on the same-bench principle reflected in Rule 31A: a reference application should ordinarily be heard by the Member or Members who heard the appeal and passed the order. The Supreme Court ratio on same-bench hearing was applied to reference applications as well, with departure permitted only where subsequent events or altered circumstances make constitution of the same Bench impossible. Because the Member who passed the final order was available, the application was directed to be listed before that Member.</description>
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      <link>https://www.taxtmi.com/caselaws?id=85833</link>
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