1994 (1) TMI 95

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....isdiction of the Tribunal, has filed this writ petition. 2. Brief facts are the following :- The petitioner is a manufacturer of sugar which is liable to Central Excise duty under Tariff Item 1 of the First Schedule to the Central Excises and Salt Act, 1944. As per Notification No. 4-C.E., dated 1-1-1972, the Government of India have granted concession in the matter of levy of excise duty to....

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....10-1974 that the duty already paid was correct and the subsequent charges levelled against the petitioner were not proved. Thereafter, the third respondent, after following the usual procedure, by order dated 6-1-1978, revised the aforesaid order and imposed a penalty of Rs. 6 Lakhs (Six Lakhs) against the petitioner on the ground that the petitioner had not actually supplied the sugar manufacture....

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....hall consist of not less than three members and shall include at least one Judicial Member." 3. The question raised by way of preliminary issue by the petitioner before the Tribunal was, that the Special Tribunal has no jurisdiction as no question relating to rate of duty of excise or to the value of the goods for the purpose of assessment arises out of the facts of this case. According to the ....

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....question when the dispute relates to the rate of duty of excise or to the value of goods for the purpose of assessment. Such question shall be heard by a Special Bench constituted by the President. 6. But, in this case, it is clear on going through the records that the question that has to be decided is, whether the petitioner has supplied levy sugar at the disposal of the Government or not. If....