https://www.taxtmi.com/acts?id=37 Where Members of a Bench differ, the point is decided by the majority opinion; if Members are equally divided they must state the points of difference and refer them to the Chairman, who may hear the points himself or refer them to one or more other Members, and such points are to be decided by the majority of the Members who have heard the case, including those who first heard it; a proviso disapplies this section on or after the specified operative date. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 03 Apr 2025 14:52:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=37 Where Members of a Bench differ, the point is decided by the majority opinion; if Members are equally divided they must state the points of difference and refer them to the Chairman, who may hear the points himself or refer them to one or more other Members, and such points are to be decided by the majority of the Members who have heard the case, including those who first heard it; a proviso disapplies this section on or after the specified operative date. Act-Rules Central Excise Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=37