2015 (10) TMI 673

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..... Jindal, Member (Judicial) - Difference of opinion - Held that:- On perusal of the points of difference framed at an earlier stage of proceedings as well as points of difference framed for consideration at subsequent stage, we find that there are identical issues. It is also urged by learned Counsel for the petitioner that this is a administrative function of the President to assign the matter to t .....

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..... ections to the President, Customs, Excise Service Tax Appellate Tribunal, New Delhi, for assigning the matter, which has been referred for decision of the third Member of the Appellate Tribunal, to any of the Members except Shri Ashok Jindal, Member (Judicial). 2. It is the contention of the petitioner that in the instant matter, there was difference of opinion between the two members i.e. Mr .....

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..... efer the matter learned Member Shri Ashok Jindal. According to the petitioner, points of difference were framed during earlier round of hearing by learned Members Shri P.R. Chandrashekharan and Shri Ashok Jindal and to certain extent identical points of differences are framed during the subsequent round. 4. On perusal of the points of difference framed at an earlier stage of proceedings as well .....

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