Section 24 in The Customs And Excise Revenues Appellate Tribunal Act, 1986
24. Procedure for deciding the case where the Members of a Bench differ in opinion.
If the Members of a Bench differ in opinion on any point, they shall state the point or points on which they differ, and make a reference to the President who shall either hear the point or points himself or refer the case for hearing on such point or points by one or more of the other Members and such point or points shall be decided according to the opinion of the majority of the Members who have heard the case, including those who first heard it.
