https://www.taxtmi.com/caselaws?id=122715 For determining Single Member Bench jurisdiction under the Central Excise Act, duty and penalty are to be assessed independently because the provision uses the disjunctive "or" and fixes a ten lakh rupee limit for cases heard singly. Relying on binding precedent, the stated interpretation rejects aggregation of duty and penalty for jurisdictional purposes. Accordingly, the objection based on clubbing the two amounts is inconsistent with the settled construction of the provision, and a Single Member Bench may hear the matter where neither amount individually exceeds the statutory threshold. en-us Fri, 03 Aug 2007 00:00:00 +0530 Tue, 09 Apr 2013 11:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122715 For determining Single Member Bench jurisdiction under the Central Excise Act, duty and penalty are to be assessed independently because the provision uses the disjunctive "or" and fixes a ten lakh rupee limit for cases heard singly. Relying on binding precedent, the stated interpretation rejects aggregation of duty and penalty for jurisdictional purposes. Accordingly, the objection based on clubbing the two amounts is inconsistent with the settled construction of the provision, and a Single Member Bench may hear the matter where neither amount individually exceeds the statutory threshold. Case-Laws Central Excise Fri, 03 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122715