Section 32D. Decision to be by majority

2[ 32D. Decision to be by majority .—If the Members of a Bench differ in opinion on any point, the point shall be decided according to the opinion of the majority, if there is a majority, but if the Members are equally divided, they shall state the point or points on which they differ, and make a reference to the Chairman 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 of the Settlement Commission and such point or points shall be decided according to the opinion of the majority of the Members of the Settlement Commission who have heard the case, including those who first heard it.] 1. Ins. by Act 22 of 2007, s. 120. 2. Ins. by Act 21 of 1998, s. 110 (w.e.f. 1-8-1998). 3. Subs. by Act 20 of 2015, s. 97, for ", as the case may be, such one of the Vice-Chairmen". 4. Subs. by Act 25 of 2014, s. 95, for "Commissioner of Central Excise".