Without formulating exact points of difference matter should not be referred to 3rd Member

HIGH COURT OF GUJARAT AMOD Stampings (P.) Ltd. versus Commissioner of Customs V.M. Sahai AND N.V. Anjaria, JJ. TAX APPEAL NO. 1224 OF 2010 JUNE 26, 2012 JUDGMENT V. M. Sahai, J. We have heard Mr. Uday Joshi, learned counsel for M/s. Trivedi and Gupta for appellant and Mr. R.J. Oza, learned counsel assisted by Ms. Rujuta Oza, learned counsel appearing for the respondent. 2. This tax appeal has been admitted by the Court on the following substantial questions of law arise in this tax appeal. “A. That can any order be passed by a majority, which includes the third membe...