TaxTMI 
TaxTMI 
2003 (3) TMI 142
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....rder dated 22-8-2002 the Division Bench of the West Regional Bench of the Tribunal has referred the following questions for being considered by the Larger Bench of more than 5 Members :- (i) In a case where no particular case law is cited before the Tribunal and the Tribunal proceeds to make a decision, whether the argument that the case law was not taken note of, would form the ground for plea o....
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....002 (144) E.L.T. 7. It is held that Judicial discipline requires that in the normal course two Judges Bench would follow the decision of the Bench of three learned Judges. If two Judges Bench concludes that the earlier judgment of three learned Judges is very incorrect and under no circumstances to be followed, proper course is to set out the reasons why it could not agree with the earlier judgmen....
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....of a decision of the Supreme Court in Dokka Samuel v. Dr. Jacob Lazarus Chelly - 1997 (4) SCC 478. In the above judgment the Apex Court has held that omission to cite an authority of law is not a ground for reviewing the prior judgment on the ground of an error apparent on the face of the record. Learned Counsel for the appellants placed before us the following decisions in support of his argument....