TaxTMI 
TaxTMI 
1993 (4) TMI 178
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....-1987. They had unutilised stock of the said input on 1-3-1988 for which they took additional credit representing the difference between the earlier rate of Rs. 320/- per tonne and the new rate of Rs. 640/ per tonne which had come into effect from 1-3-1988. Shri Banerjee, the learned Counsel contended that their action is consistent with the provisions of the relevant notification referred to already. The impugned order may be set aside and the amount deposited by them as per the demand refunded to them, he pleaded. 3.  On the question of jurisdiction of this Bench to deal with the Appeal, Shri Banerjee submitted that no question of classification or valuation is involved and hence the Appeal falls within the jurisdiction of this Bench. 4.  Shri B.B. Sarkar, learned Departmental Representative supported the order under challenge. He submitted that a question of rate of duty is involved for decision in the Appeal and hence the Appeal is for the Special Bench. 5.  We have considered the rival submissions. We have gone through the Appeal and the order appealed against. The authorities below had held that the rate of credit admissible would be the one prevailing....
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....or part thereof on the inputs remaining unutilised on the crucial date. The decision at Sl. Nos. 1 to 4 referred to above are directly on this point. 6.  Before we proceed further and decide the matter, we feel we have to consider the question of jurisdiction to deal with this type of Appeal. The question for decision is the rate of money credit that would be applicable. It is not the rate of duty for purposes of assessment. Section 351(2) lays down that every appeal against a decision or order relating, among other things, to the determination of any question having a relation to the rate of duty of excise or to the value of goods for purposes of assessment shall be heard by a special Bench. The larger Bench decision by a majority of three to two in the case of Collector of Central Excise v. Kashmir Vanaspati 1987 (29) E.L.T. 208 was on a similar issue relating to the exemption under Notification 201/79, dated 4-6-1979. It was held in the said decision that Appeals relating to the said Notification fall within the jurisdiction of the Special Bench and the Regional Benches shall not deal with them. Though the issue related to an exemption Notification, it was not really a q....
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....e the quantum of this amount is to be calculated at the normal effective rate it appears to us that the resolution of the dispute as to entitlement of benefit under Notification No. 201/79 would not involve a determination of any question having relation to the rate of duty of excise payable either on the input goods falling under T.I. 68 or the finally manufactured goods on which duty is to be paid after taking benefit under Notification No. 201/79. 10.  In the circumstances we hold that the two appeals fall within the jurisdiction of a Regional Bench only and not a Special Bench. Dated : 6-1-1987 Sd/-                     (V.T. Raghavachari)                    Member           Sd/-                          ( I.J. Rao )   &emsp....
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.... "Such words as "relating to or in relation to" are words of comprehensiveness which might both have a direct significance as well as an indirect significance depending on the context. They are not words of restrictive content and ought not to be so construed. State Wakf Board, Madras v. Abdul Azees Sahib, AIR 1968 Mad 79 at 81 (1967) 1 Mad I.J. 190: Mad L.W. 170". In view of this meaning, even though the notification may have no direct significance as to determination of any question as to rate of duty, it does have an indirect significance because ultimately the question would be what is the rate of duty on the finished excisable goods. Thus viewed I have no doubt that regard being had to the expression used in Section 35D(2) of the Act, the matter would squarely fall within the jurisdiction of Special Bench and not Regional Bench. Sd/-   Sd/- Sd/- (D.C. Mandal) (Harish Chander) ( S.D. Jha )     Member  Member Vice President &nbs....