https://www.taxtmi.com/caselaws?id=80598 The Tribunal directed the transfer of the appeal to the Special Bench in New Delhi based on the interpretation of Section 35D(2) of the Central Excises and Salt Act, 1944. This section mandates that appeals related to questions of excise duty rates or goods' valuation should be heard by a Special Bench, even if other issues are decided in the same order. en-us Thu, 22 Mar 1990 00:00:00 +0530 Fri, 17 Jun 2011 18:08:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80598 The Tribunal directed the transfer of the appeal to the Special Bench in New Delhi based on the interpretation of Section 35D(2) of the Central Excises and Salt Act, 1944. This section mandates that appeals related to questions of excise duty rates or goods' valuation should be heard by a Special Bench, even if other issues are decided in the same order. Case-Laws Central Excise Thu, 22 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80598