https://www.taxtmi.com/caselaws?id=93990 A mistake in the formulation of the points of difference for reference to a third member was identified because the original split arose on classification, while limitation and the methodology of duty calculation had not been separately determined. Once the second member disagreed on classification, those issues became material and had to be decided first by the two-member bench before any further reference. The matter was therefore directed back for prior determination of limitation and calculation methodology by an appropriate two-member bench. en-us Mon, 14 Aug 2000 00:00:00 +0530 Fri, 18 Nov 2011 12:38:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93990 A mistake in the formulation of the points of difference for reference to a third member was identified because the original split arose on classification, while limitation and the methodology of duty calculation had not been separately determined. Once the second member disagreed on classification, those issues became material and had to be decided first by the two-member bench before any further reference. The matter was therefore directed back for prior determination of limitation and calculation methodology by an appropriate two-member bench. Case-Laws Central Excise Mon, 14 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93990