Central Excise Act, 1944
35J. CASE BEFORE HIGH COURT TO BE HEARD BY NOT LESS
THAN TWO JUDGES. –
(1) When any case has been referred to the High Court under
section 35G, it shall be heard by a Bench of not less than two judges of the
High Court and shall be decided in accordance with the opinion of such judges
or of the majority, if any, of such judges.
(2) Where there is no such majority, the judges shall state the
point of law upon which they differ and the case shall then be heard upon that
point only by one or more of the other judges of the High Court, and such point
shall be decided according to the opinion of the majority of the judges who
have heard the case including those who first heard it.