2006 (4) TMI 147 - HC - Central Excise

Summary

The High Court of Gujarat at Ahmedabad addressed a case involving a difference of opinion among members of the Customs Excise and Service Tax Appellate Tribunal. The matter was referred to a Third Member Bench, but one member retired before formulation of points. The remaining member was directed to formulate the points, leading to a question of validity. The Court issued a notice to consider the situation and stayed the operation of certain orders. (Case citation: 2006 (4) TMI 147)