APPELLATE TRIBUNAL–DIFFERENCE OF OPINION
THE HIGH COURT OF JUDICATURE AT BOMBAY while deciding on 2/5/09 the writ petition no. 4317 of 2009 in re: SUZLON INFRASTRUCTURE LTD vs U.O.I. observed as follows:-
QUOTE: The points of difference arise on the members constituting the Bench disposing of the appeal by separate orders from which orders, the points of difference are disclosed. Under Section 35 (2) of the Excise Act, there is power in the tribunal to rectify any mistake apparent on the record and amend any order passed by it under sub-section (1) within the time frame. It is thus, clear that the order passed is different from the points for determination. Points for determination thus arise from orders passed by the appellate tribunal which orders are not enforceable because of difference of opinion on points arising from the orders. These points finally shall be decided according to the opinion of the majority of the members of the tribunal who have heard the case including those who have first heard it. The final order would be based on the opinion of the third member who answers the point of difference referred to him as that would constitute the majority opinion. The third member does not pass any order. Such member only answers the points referred. The power to rectify under Section 35C (2) is the order. UNQUOTE
[for full text of the judgement please visit http://www.taxesinindia.com and click on the citation taxind_2009_hc_bom_wp_4317]
HIGH COURT JUDGEMENTS
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