M/S.ELPRO INTERNATIONAL LTD. vs COLLECTOR OF CENTRAL EXCISE, PUNE

The Supreme Court addressed the issue of whether rectification applications in excise matters can be heard by a two-member bench when the original order was passed by a three-member bench. The Court held that the Customs, Excise and Gold (Control) Appellate Tribunal (CEGAT) is competent to hear such applications with a two-member bench as constituted by the President, thereby affirming the majority decision of the CEGAT. The appeal was dismissed, confirming the Tribunal's authority in procedural matters under the relevant excise laws.