TMI Blog2015 (9) TMI 734X X X X Extracts X X X X X X X X Extracts X X X X ..... gue the question of fact In these circumstances, we are of the view that it will be more efficient if the difference of opinion is heard by a 3 Member Larger Bench in which case these appeals can also be heard by the same Bench. - ST/Misc./50410/2015, 50957/2014, 59782, 60928/2013, ST/55227/2013, ST/51115, 51211, 51721, 51729, 52377, 52378, 52382/2015-CU(DB) - - - Dated:- 30-7-2015 - G. Raghuram, President And R. K. Singh, Member (T), JJ. For the Petitioner : Shri N Venkatraman, Sr. Adv For the Respondent : Shri Gajendra Maheshwari, Adv ORDER Per: R K Singh: Misc. application No. 50957/2013 has been filed by the appellant to request extension of the stay granted vide Stay Order No. 58883/2013 dated 19.8.2013 till t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of India Vs. Paras Laminates (P) Ltd. - 1990 (49) ELT 322(SC) ii) Income Tax Appellate Tribunal Vs.Dy. CIT (Assts.), III, Hyderabad - 1996 (82) ELT 4 (SC) iii) P.C. Puri Vs. Commissioner of Income Tax, Delhi-II [1985] 151 ITR 584 iv) Central Board of Dawoodi Bohra Community Vs. State of Maharashtra - (2005) 2 Supreme Court Cases 673. 3. Ld. DR, on the other hand, stated that these appeals need not be tagged with the matter regarding the difference of opinion in the case of Idea Mobile and that the said difference of opinion could be referred to a 3rd Member. He however, agreed that there is no limitation or bar as far as the power of the Hon'ble President with regard to referring the difference of opinion to a Larger Benc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the difference of opinion in a Division Bench need not necessarily and always be referred only to a single 3rd Member. As regards the power of Hon'ble President CESTAT with regard to constitution of benches in the case of Central Board of Dawoodi Bohra Community Vs. State of Maharashtra (supra) the Supreme Court observed as under : Having carefully considered the submissions made by the learned senior counsel for the parties and having examined the law laid down by the Constitution Benches in the abovesaid decisions, we would like to sum up the legal position in the following terms :- (1) The law laid down by this Court in a decision delivered by a Bench of larger strength is binding on any subsequent Bench of lesser or co-equa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ancillary, not because they are inherent in the Tribunal, nor because its jurisdiction is plenary, but because it is the legislative intent that the power which is expressly granted in the assigned field of jurisdiction is efficaciously and meaningfully exercised, the powers of the Tribunal are no doubt limited. Its area of jurisdiction is clearly defined, but within the bounds of its jurisdiction, it has all the powers expressly and impliedly granted. The implied grant is, of course, limited by the express grant and, therefore, it can only be such powers as are truly incidental and ancillary for doing all such acts or employing all such means as are reasonably necessary to make the grant effective. As stated in Maxwell on Interpretation of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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