https://www.taxtmi.com/acts?id=139 Regulation prescribes that when one or both Members other than the Chairperson cannot perform functions due to absence, illness or vacancy, the Chairperson alone or with the remaining Member may function as the Authority. Decisions of the Authority are expressed in terms of the majority view, with dissenting Members permitted to record separate reasons. If a bench of the Chairperson and one other Member is evenly divided, the Chairperson's opinion prevails. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 25 Sep 2008 12:14:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=139 Regulation prescribes that when one or both Members other than the Chairperson cannot perform functions due to absence, illness or vacancy, the Chairperson alone or with the remaining Member may function as the Authority. Decisions of the Authority are expressed in terms of the majority view, with dissenting Members permitted to record separate reasons. If a bench of the Chairperson and one other Member is evenly divided, the Chairperson's opinion prevails. Act-Rules Central Excise Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=139