Vikram Ispat And Ors. vs Cce on 22 July, 1999
20. The position that now prevails is that there are two decisions of the Tribunal on this issue, each taking a point of view diametrically opposite to the one that taken in the other. It is, as has been said, somewhat surprising that the existence of the earlier order was not brought to the notice of the bench which passed the latter order. Whether, if that decision had been brought to the notice, it would have taken a different view, is not a question that can be answered now with any degree of certainty. It is however reasonable to say that a different view might have emerged. It may no doubt be true, as Shri Lodha, advocate for the appellant says, that it is not necessary, where there are differing judgements on the same question, that a reference be made to a larger bench to decide which of the two views is correct. He cites the decision of the Bombay High Court in Sitaram Hari Salunke v. Lakshman Rambodh Dubey and the concurring Judgment of Sahai J in State of UP v. Synthetics and Chemicals Ltd. . The view expressed by that learned judge was that any declaration or conclusion arrived at in a Judgment without application of mind is preceded with any reason cannot be deemed to be a declaration of law or authority of a general nature binding as a precedent. Such a decision passed sub silentio.