2010 (4) TMI 648

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....er (T) REPRESENTED BY :        Shri R.K. Verma, JDR, for the Appellant.  [Order per : Justice R.M.S. Khandeparkar, President ]. - Learned DR present for the Revenue and none present for the respondent. 2. Since the notice issued to the respondent could not be served, by order dated 5th March, 2010 the registry was directed to issue fresh not....

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....in relation to interpretation of exemption Notification and consequently, the jurisdiction to deal the same is vested with Division Bench and therefore, the order passed by the Single Member is without jurisdiction. 4.Records apparently disclose that the matter involves interpretation of exemption Notification No. 56/2002-C.E., dated 14-11-2002. The provision of Section 35D(3) reads thus :- ....