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    <title>2018 (8) TMI 99 - CESTAT MUMBAI</title>
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    <description>The Tribunal held that the Larger Bench was rightly constituted under the Act and Rules, dismissing the preliminary objection raised by the Revenue as frivolous. However, Members C.J. Mathew and S.K. Mohanty disagreed, stating that the absence of a President restricts the Tribunal from deciding certain matters requiring the President&#039;s approval. They found the objection raised by the Revenue to be valid and recommended deferring the hearing until a President is appointed to avoid jurisdictional controversy. The hearing was adjourned sine-die pending the appointment of the President of CESTAT.</description>
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      <link>https://www.taxtmi.com/caselaws?id=364627</link>
      <description>The Tribunal held that the Larger Bench was rightly constituted under the Act and Rules, dismissing the preliminary objection raised by the Revenue as frivolous. However, Members C.J. Mathew and S.K. Mohanty disagreed, stating that the absence of a President restricts the Tribunal from deciding certain matters requiring the President&#039;s approval. They found the objection raised by the Revenue to be valid and recommended deferring the hearing until a President is appointed to avoid jurisdictional controversy. The hearing was adjourned sine-die pending the appointment of the President of CESTAT.</description>
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