https://www.taxtmi.com/caselaws?id=210577 Judicial discipline requires a Coordinate Bench of the Tribunal to follow an earlier Coordinate Bench decision where identical facts and evidence have been considered. A later Bench cannot adopt an opposite view merely because it prefers a different conclusion. If it disagrees with the earlier view, it must place the matter before the Tribunal President for reference to a Larger Bench. This approach preserves consistency in adjudication, avoids conflicting determinations within the same dispute, and protects institutional integrity. en-us Mon, 25 Jul 2011 00:00:00 +0530 Wed, 22 Aug 2012 16:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210577 Judicial discipline requires a Coordinate Bench of the Tribunal to follow an earlier Coordinate Bench decision where identical facts and evidence have been considered. A later Bench cannot adopt an opposite view merely because it prefers a different conclusion. If it disagrees with the earlier view, it must place the matter before the Tribunal President for reference to a Larger Bench. This approach preserves consistency in adjudication, avoids conflicting determinations within the same dispute, and protects institutional integrity. Case-Laws Central Excise Mon, 25 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210577