2013 (7) TMI 55

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....of law arising in this tax appeal. "A. That can any order be passed by a majority, which includes the third member, when the third member admittedly holds that "I find that no specific point of difference has been placed before me. It appears from 'DIFFERENCE OF OPINION' framed by the Regular Bench that I have to concur with one of the member." B. That the difference arose between Hon'ble Member (Judicial) who ordered for the matter to be remanded to examine the questions of limitation, applicability of the benefit of alternate Notification and consideration of deemed exports to be counted towards export obligation and the Hon'ble Member (Technical) who has ordered the rejection of the appeal in toto. In the circumstances, is it no....

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....esaid, when the learned third Member of the Tribunal before whom the matter went, the differing Member had not framed the point of difference of opinion. When the matter was being heard by learned third Member, in his judgment, in para-15, he recorded his finding as under : "I find that no specific point of difference has been placed before me. It appears from 'DIFFERENCE OF OPINION' framed by the regular Bench that I have to concur with one of the Members." 6. Once the learned third member found that point of difference of opinion has not been formulated by the two Members of the Bench then the learned third Member was required to send the matter back to the Division Bench for formulating the point of difference of opinion and only a....