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    <title>1997 (11) TMI 146 - CEGAT, NEW DELHI</title>
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    <description>Rule 31 governing reference applications under the CEGAT Procedure Rules differed in text and purpose from Rule 31A governing rectification, so the reasoning in Elpro International Ltd. on same-Member hearing for rectification could not be applied to reference applications. Reference applications seek determination of a question of law by the High Court and are posted according to the Tribunal&#039;s procedural framework, not by analogy to rectification practice. The power to regulate roster and posting lies with the President, and a Bench cannot direct the Registry to list the matter before a particular Member or Bench. Reference applications must therefore be listed and heard in accordance with the President&#039;s prevailing orders.</description>
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      <link>https://www.taxtmi.com/caselaws?id=86724</link>
      <description>Rule 31 governing reference applications under the CEGAT Procedure Rules differed in text and purpose from Rule 31A governing rectification, so the reasoning in Elpro International Ltd. on same-Member hearing for rectification could not be applied to reference applications. Reference applications seek determination of a question of law by the High Court and are posted according to the Tribunal&#039;s procedural framework, not by analogy to rectification practice. The power to regulate roster and posting lies with the President, and a Bench cannot direct the Registry to list the matter before a particular Member or Bench. Reference applications must therefore be listed and heard in accordance with the President&#039;s prevailing orders.</description>
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