https://www.taxtmi.com/acts?id=108 A case referred to the High Court under sections 35G or 35H shall be heard by a Bench of not less than two judges and decided according to the opinion or majority of those judges. If no majority emerges, the judges must state the specific point of law in dispute, which is then reheard by one or more other judges and decided by the majority opinion of the judges who have heard the point, including the original judges. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 25 Sep 2008 11:52:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=108 A case referred to the High Court under sections 35G or 35H shall be heard by a Bench of not less than two judges and decided according to the opinion or majority of those judges. If no majority emerges, the judges must state the specific point of law in dispute, which is then reheard by one or more other judges and decided by the majority opinion of the judges who have heard the point, including the original judges. Act-Rules Central Excise Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=108