https://www.taxtmi.com/caselaws?id=118642 The judgment clarified that disputes solely concerning interest, without duty or penalty issues exceeding Rs. 10 lakhs, are within the jurisdiction of a Single Member Bench under Section 35-D(3) of the Central Excise Act. The decision emphasized that the proviso to Section 35-D(3) is crucial in determining the appropriate forum for cases involving interest disputes, highlighting that such disputes are not automatically excluded from Single Member jurisdiction unless they breach the specified threshold. As a result, the applications were directed to be heard by a Single Member Bench, providing clarity on the scope of jurisdiction in such cases. en-us Wed, 06 Sep 2006 00:00:00 +0530 Wed, 04 Jul 2012 17:03:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118642 The judgment clarified that disputes solely concerning interest, without duty or penalty issues exceeding Rs. 10 lakhs, are within the jurisdiction of a Single Member Bench under Section 35-D(3) of the Central Excise Act. The decision emphasized that the proviso to Section 35-D(3) is crucial in determining the appropriate forum for cases involving interest disputes, highlighting that such disputes are not automatically excluded from Single Member jurisdiction unless they breach the specified threshold. As a result, the applications were directed to be heard by a Single Member Bench, providing clarity on the scope of jurisdiction in such cases. Case-Laws Central Excise Wed, 06 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118642