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    <title>Tribunal Can Rule on Interest-Only Issues Regardless of Amount u/s 35D(3) of Central Excise Act 1944.</title>
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    <description>Jurisdiction - Whether the single member bench of this tribunal is having the jurisdiction to decide the issue involving only interest irrespective of any amount in terms of Sec. 35D (3) of Central Excise Act, 1944 or not? - Held Yes - AT</description>
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      <description>Jurisdiction - Whether the single member bench of this tribunal is having the jurisdiction to decide the issue involving only interest irrespective of any amount in terms of Sec. 35D (3) of Central Excise Act, 1944 or not? - Held Yes - AT</description>
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