https://www.taxtmi.com/caselaws?id=84969 Dispute under Notification No. 201/79-C.E. turned on whether eligibility for exemption had a sufficient relation to the rate of excise duty to attract Special Bench jurisdiction. The majority treated the notification as affecting computation of duty on the final product and held that the phrase "having relation to" covered both direct and indirect links with the rate of duty, so the matter was within the Special Bench and not confined to a Regional Bench. The minority viewed the issue as limited to duty credit or adjustment, with no question relating to the rate of duty, and therefore considered it a Regional Bench matter. en-us Fri, 16 Apr 1993 00:00:00 +0530 Mon, 01 Aug 2011 18:02:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84969 Dispute under Notification No. 201/79-C.E. turned on whether eligibility for exemption had a sufficient relation to the rate of excise duty to attract Special Bench jurisdiction. The majority treated the notification as affecting computation of duty on the final product and held that the phrase "having relation to" covered both direct and indirect links with the rate of duty, so the matter was within the Special Bench and not confined to a Regional Bench. The minority viewed the issue as limited to duty credit or adjustment, with no question relating to the rate of duty, and therefore considered it a Regional Bench matter. Case-Laws Central Excise Fri, 16 Apr 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84969