https://www.taxtmi.com/article/detailed?id=6324 When Tribunal Members record differing findings on facts that are undisputed by parties, such differences are improper and should be confined to legal interpretation. In Sarto Electro the Bombay High Court quashed the Tribunal's main and rectification orders because factual disagreements and the third Member's failure to resolve them produced delay and unsatisfactory adjudication, and directed a fresh rehearing by a differently constituted Bench while keeping all substantive issues open. en-us Mon, 29 Jun 2015 18:35:17 +0530 Mon, 29 Jun 2015 18:35:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6324 When Tribunal Members record differing findings on facts that are undisputed by parties, such differences are improper and should be confined to legal interpretation. In Sarto Electro the Bombay High Court quashed the Tribunal's main and rectification orders because factual disagreements and the third Member's failure to resolve them produced delay and unsatisfactory adjudication, and directed a fresh rehearing by a differently constituted Bench while keeping all substantive issues open. Articles Customs - Import - Export - SEZ Mon, 29 Jun 2015 18:35:17 +0530 https://www.taxtmi.com/article/detailed?id=6324