2014 (3) TMI 927

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....As soon as the appeal was taken up, the learned counsel for the appellant submits that the matter has to be placed before Division Bench in view of the fact that the issue involved is exemption notification. He draws my attention to Col. 17 of Form CA-3 wherein the appellant had indicated that the dispute concerns failure to achieve pro-rata export obligation prescribed in Notification No.44/2002-Customs dated 19.4.2002 and submit the EODC. According to the learned counsel, once the EODC is filed by the appellant, the assessment has to be made afresh and rate of duty has also to be determined. 3. The learned AR on the other hand would submit that the matter falls within the jurisdiction of Single Member and therefore matter may be heard. ....

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....ration is only whether the assessee is eligible for the concessional rate of duty which was the result of assessment or not. Therefore it cannot be said that this is a case where rate of duty is to be determined by interpreting a notification or tariff heading or any other matter. Similarly, the value of the goods is also determined and it is nobody's case that here the assessing authority would be revising the value or would be considering concessional rate of duty, etc. Under these circumstances, I do not consider that this is a case where the Single Member has no jurisdiction. 5. As already observed above, in this case the duty demand has been confirmed on the ground that the average export obligation required to be fulfilled has not be....