https://www.taxtmi.com/caselaws?id=44283 A rectification application that may alter a final order should, so far as practicable, be heard by the same Members who decided the appeal. Rule 31A permits the President to direct another Bench only where subsequent events make the original composition unavailable; that power does not authorise constitution of a smaller Bench than the one that rendered the final order. Principles of judicial propriety, fairness and discipline require the rectification matter to be heard by a Bench of comparable strength. The contrary constitution of a two-Member Bench was held unsustainable, and the impugned orders were set aside. en-us Thu, 02 May 1996 00:00:00 +0530 Wed, 09 Jul 2014 14:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44283 A rectification application that may alter a final order should, so far as practicable, be heard by the same Members who decided the appeal. Rule 31A permits the President to direct another Bench only where subsequent events make the original composition unavailable; that power does not authorise constitution of a smaller Bench than the one that rendered the final order. Principles of judicial propriety, fairness and discipline require the rectification matter to be heard by a Bench of comparable strength. The contrary constitution of a two-Member Bench was held unsustainable, and the impugned orders were set aside. Case-Laws Central Excise Thu, 02 May 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44283