2014 (6) TMI 195 - AT - Central Excise

Determination of rate of duty - Held that - Matter relates to clearance of excisable goods without payment of duty under EPCG license. Therefore the matter has to be decided by a Division Bench of this Tribunal as per the provisions of Section 35D(3) of the Central Excise Act 1944. Accordingly I direct the registry to place the matter before the Division Bench of this Tribunal for consideration and disposal of this appeal.

Summary

The Appellate Tribunal CESTAT Mumbai directed the matter concerning the determination of duty rate for clearance of excisable goods under EPCG license to be decided by a Division Bench as per Section 35D(3) of the Central Excise Act, 1944. The appeal was to be considered and disposed of by the Division Bench.