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TMI Blog2015 (6) TMI 861X X X X Extracts X X X X X X X X Extracts X X X X ..... rding of facts and matters in connection therewith, we do not see how Members can repeatedly differ. If the facts are undisputed and agreed upon by parties and they present legal issues for resolution of the Tribunal, then, those deserve prominence. We are also not impressed by the attitude of one Member finding fault with the other while dealing with the contentions of the parties and essentially on facts. - Decided in favour of assessee. - Writ Petition No. 9404 of 2014 - - - Dated:- 12-3-2015 - S.C. Dharmadhikari and Sunil P. Deshmukh, JJ. Shri Prakash Shah with Jas Sanghavi and Ms. Niyati Hakani i/b. M/s. PDS Legal, for the Petitioner. Shri Pradeep S. Jetly, for the Respondent. ORDER P.C. : We have heard both sides ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which is to be found from page 353 to 355 of the paper book. He allowed the application, but not for the reasons that have been recorded by his colleague. The Member (Judicial) found that in case where no consideration was given to the issues raised by the litigants during the course of final hearing of the Appeal, it would be appropriate to give an opportunity to the litigants on the said issues. Then, he found that in the order passed by his brother, namely Member (Technical), the mistakes pointed out have been termed as apparent on record, but during the course of said rectification, the Judicial Member was of the opinion that his brother-Member (Technical) gave findings which may be in addition to the initial order. Rather they add to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rd September, 2014, 19th September, 2014, 7th October, 2014 and finally on 31st October, 2014. The decision on this application also was not unanimous, but there was a difference of opinion. The order in that regard was pronounced on 9th December, 2014. However, it took time to make available to the parties a copy of the same. 4. In these circumstances and going by this enormous time gap, we are of the view that the above direction will subserve the ends of justice. All though we are reluctant to chart this course, but finding that both, the main Appeal as also the rectification application, have not been dealt with satisfactorily and there was extensive difference of opinion that we direct a re-hearing of this Appeal. We once again emph ..... X X X X Extracts X X X X X X X X Extracts X X X X
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