https://www.taxtmi.com/caselaws?id=48710 The court upheld the constitution of the Larger Bench, rejecting the preliminary objection that challenged its composition on grounds of propriety. It affirmed the President's authority to form such benches under Section 35B of the Central Excises and Salt Act, 1944, and clarified that any challenges to the composition should be directed to the President, not the Bench. The judgment emphasized that the President's power to constitute a Larger Bench is absolute and not subject to propriety challenges before the Bench itself. The objection was overruled, maintaining the integrity of the Bench's formation process. en-us Tue, 30 Jun 1992 00:00:00 +0530 Fri, 10 Nov 2023 13:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48710 The court upheld the constitution of the Larger Bench, rejecting the preliminary objection that challenged its composition on grounds of propriety. It affirmed the President's authority to form such benches under Section 35B of the Central Excises and Salt Act, 1944, and clarified that any challenges to the composition should be directed to the President, not the Bench. The judgment emphasized that the President's power to constitute a Larger Bench is absolute and not subject to propriety challenges before the Bench itself. The objection was overruled, maintaining the integrity of the Bench's formation process. Case-Laws Customs Tue, 30 Jun 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48710