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2015 (10) TMI 673 - BOMBAY HIGH COURTApplication for direction 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) - 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 the third Member, as provided under Section 35D of the Central Excises and Salt Act, 1944 - Court cannot cause interference in the matter in exercise of extraordinary powers. In the facts of the case, we refrain from expressing our opinion. However, we leave the matter to the learned President. Appellate Tribunal, for passing appropriate orders. It would be open for the President to reconsider the issue for making reference of the matter to himself or to the another learned Member for hearing and deciding the same. - Petition disposed of.
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