https://www.taxtmi.com/caselaws?id=48517 Where a Board circular required an appeal to be filed if the two members of the Committee took divergent views, the Tribunal could not refuse to entertain the matter merely because of that difference of opinion. The High Court held that the circular mandated filing of the appeal in such a situation and that the dispute had to be considered on merits. The Tribunal's approach of treating the internal disagreement as a bar to hearing was therefore untenable, and the matter was sent back for fresh consideration in accordance with law. en-us Tue, 19 Aug 2008 00:00:00 +0530 Thu, 05 Aug 2010 09:39:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48517 Where a Board circular required an appeal to be filed if the two members of the Committee took divergent views, the Tribunal could not refuse to entertain the matter merely because of that difference of opinion. The High Court held that the circular mandated filing of the appeal in such a situation and that the dispute had to be considered on merits. The Tribunal's approach of treating the internal disagreement as a bar to hearing was therefore untenable, and the matter was sent back for fresh consideration in accordance with law. Case-Laws Central Excise Tue, 19 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48517