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 was constituted in which it was held that the act of appending of signatures by the members of the Committee of Commissioners, would suffice, as long as, the record place...