https://www.taxtmi.com/caselaws?id=85953 Conflicting views of different Tribunal Benches on a question of law justified allowing the reference application and sending the framed questions to the High Court. The Tribunal treated the admitted divergence of opinion as making the matter fit for reference rather than rejection at the Tribunal stage, and directed that the questions of law be referred for decision. The stated principle is that where the Tribunal records conflicting views on a legal issue, the matter is appropriate for reference to the High Court. en-us Mon, 14 Oct 1996 00:00:00 +0530 Tue, 09 Aug 2011 12:06:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85953 Conflicting views of different Tribunal Benches on a question of law justified allowing the reference application and sending the framed questions to the High Court. The Tribunal treated the admitted divergence of opinion as making the matter fit for reference rather than rejection at the Tribunal stage, and directed that the questions of law be referred for decision. The stated principle is that where the Tribunal records conflicting views on a legal issue, the matter is appropriate for reference to the High Court. Case-Laws Central Excise Mon, 14 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85953