2006 (9) TMI 313

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....ajesh Kumar, Advocate, for the Appellant. Smt. A.B. Jindal, JDR, for the Respondent. [Order per : Justice R.K. Abichandani, President]. -  This group of stay applications is placed by the Registry before the Division Bench for hearing under Section 35-F of the Central Excise Act. The learned Counsel for the applicants states that these matters do not involve any dispute in relation t....

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....tter was regarding interest sought to be demanded from the appellant, the matter was required to be transferred to the Division Bench. 3. The learned Single Member appears to have held that since the Single Member jurisdiction is limited to involvement of duty/fine/penalty, if it did not exceed Rs. 10 lakhs, the matters pertaining to disputes regarding interest were required to be heard by....

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....of fine or penalty involved does not exceed Rs. ten lakhs." 4.1 It will be evident from Section 35-D(3) that any disputed cases other than those excluded in clause (a) can be heard by a Single Member provided the difference in duty involved or duty involved does not exceed Rs. 10 lakhs. Therefore, under clause (a) of Section 35-D(3), the following cases cannot be heard by a Single Membe....