https://www.taxtmi.com/caselaws?id=118261 The bench dismissed the application for recall, affirming the reference to a larger bench as lawful. The Commissioner's invocation of Section 129B(2) was deemed mis-conceived as it does not apply before a final order. The Tribunal's power to refer questions to a larger bench was upheld, emphasizing the importance of following precedents set by higher courts. The file was directed to be forwarded for the constitution of the Larger Bench in New Delhi. en-us Thu, 18 May 2006 00:00:00 +0530 Fri, 29 Jun 2012 15:27:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118261 The bench dismissed the application for recall, affirming the reference to a larger bench as lawful. The Commissioner's invocation of Section 129B(2) was deemed mis-conceived as it does not apply before a final order. The Tribunal's power to refer questions to a larger bench was upheld, emphasizing the importance of following precedents set by higher courts. The file was directed to be forwarded for the constitution of the Larger Bench in New Delhi. Case-Laws Customs Thu, 18 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118261