Physical meeting of Commissioners not required u/s 86(2) of Finance Act, 1994

Brief of the case

In the present case a question of law was referred by a Larger Bench in order to resolve the conflict between the views taken by two separate Division Benches of this court in Commissioner of Service Tax Vs. L.R. Sharma, 2014 (4) AD (Delhi) 733 (hereinafter referred to as LR Sharma-I) and Commissioner of Central Excise, Delhi-1 Vs. Kundalia Industries, 2012 (279) E.L.T. 351 (Del). Accordingly, a Larger Banch

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