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of <h1>Appellate Tribunal directs appeal under Section 35D(3) of Central Excise Act to Division Bench</h1> The Appellate Tribunal CESTAT Mumbai directed the matter to be decided by a Division Bench as per Section 35D(3) of the Central Excise Act, 1944. The ... Determination of rate of duty - Held that:- Matter relates to clearance of excisable goods without payment of duty under EPCG license. Therefore, the matter has to be decided by a Division Bench of this Tribunal as per the provisions of Section 35D(3) of the Central Excise Act, 1944. Accordingly, I direct the registry to place the matter before the Division Bench of this Tribunal for consideration and disposal of this appeal. The Appellate Tribunal CESTAT Mumbai directed the matter concerning the determination of duty rate for clearance of excisable goods under EPCG license to be decided by a Division Bench as per Section 35D(3) of the Central Excise Act, 1944. The appeal was to be considered and disposed of by the Division Bench.
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