1993 (9) TMI 188

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..... . Both these appeals were dealt with by the Special Bench D . At the time of final hearing of the appeals before the Special Bench, the Members of the Bench held that these appeals were not involving any classification or consideration of exemption notification and the only question to be decided was as to who is the manufacturer and hence the appeals should be transferred to the Regional B .....

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..... Shri Mota Shah, stated that the exemption availed of by M/s. Raj Manufacturing Co. under Notification 89/79 and 105/80 have been denied in the impugned order passed by the Collector and their appeal is for extending the benefit of this exemption. Hence, they may not be in a position to make such concession either by way of amending the appeal or by making any communication. He, however, agrees th .....

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..... f goods for purpose of assessment shall be heard by Special Bench constituted by the President for hearing such appeals. Under CEGAT order No. 137/83, dated 19-1-1983, certain powers of Special Bench have been conferred on the Regional Benches. However, we are unable to find any order of the President, where the Regional Bench can decide finally on the question of availability of the exemption not .....

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