2006 (4) TMI 147

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....a difference of opinion of the Members of the Customs Excise and Service Tax Appellate Tribunal. The matter was referred by the members to a Third Member Bench. As no proper points were formulated, the parties approached this Court. This Court had directed to formulate the points of difference on which the matter can be referred to Third Member. 2. Before reference after formulation of the poin....