2011 (5) TMI 67

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.... Shri B.K. Singh, Authorized Representative (Jt. CDR) for the Respondent. Per. M.V. Ravindran :-   When this matter was called out for deciding the difference of opinion, learned Jt. CDR submits that the revenue is contemplating for appointment of special counsel for arguing the difference of opinion before the bench, in support of which he produces a letter written by concerned Comm....

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....uch a clear point of difference, Hon ble High Court has directed the President to refer specific points of difference to the Third Member decision.   4. On perusal of miscellaneous order No. 252/2011-EX, I find that the following order has been passed by the bench.   ORDER   in view of the difference of opinion, it is necessary to place the matter before the Third Member. T....

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.... Third Member for hearing becomes infructuous. The original Division Bench which heard the appeals and wherein the Member (Technical) and Vice-President expressed dissenting opinions is directed to formulate and state specific point or points of difference and then refer the same to the learned President as required by the provisions of Section 129C (5) of the Act.   6. Though the above fi....