https://www.taxtmi.com/highlights?id=57249 Reference the matter to the larger bench of 3 members by the Single Member Bench - Even if the learned Member hearing this appeal found it difficult to accept the view taken by the Division Benches of the Tribunal, then too the matter could have been placed only before two Members of the Tribunal, who could then have examined whether the matter require re-consideration by a Larger Bench of three Members of the Tribunal. - AT en-us Sun, 21 Mar 2021 10:35:44 +0530 Sun, 21 Mar 2021 10:35:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=57249 Reference the matter to the larger bench of 3 members by the Single Member Bench - Even if the learned Member hearing this appeal found it difficult to accept the view taken by the Division Benches of the Tribunal, then too the matter could have been placed only before two Members of the Tribunal, who could then have examined whether the matter require re-consideration by a Larger Bench of three Members of the Tribunal. - AT Highlights Customs Sun, 21 Mar 2021 10:35:44 +0530 https://www.taxtmi.com/highlights?id=57249