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TMI Blog1993 (4) TMI 178X X X X Extracts X X X X X X X X Extracts X X X X ..... took additional credit representing the difference between the earlier rate of Rs. 320/- per tonne and the new rate of Rs. 640/ per tonne which had come into effect from 1-3-1988. Shri Banerjee, the learned Counsel contended that their action is consistent with the provisions of the relevant notification referred to already. The impugned order may be set aside and the amount deposited by them as per the demand refunded to them, he pleaded. 3. On the question of jurisdiction of this Bench to deal with the Appeal, Shri Banerjee submitted that no question of classification or valuation is involved and hence the Appeal falls within the jurisdiction of this Bench. 4. Shri B.B. Sarkar, learned Departmental Representative supported the order under challenge. He submitted that a question of rate of duty is involved for decision in the Appeal and hence the Appeal is for the Special Bench. 5. We have considered the rival submissions. We have gone through the Appeal and the order appealed against. The authorities below had held that the rate of credit admissible would be the one prevailing on the date when their inputs were received by the appellants. The enhanced rate which came int ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irectly on this point. 6. Before we proceed further and decide the matter, we feel we have to consider the question of jurisdiction to deal with this type of Appeal. The question for decision is the rate of money credit that would be applicable. It is not the rate of duty for purposes of assessment. Section 351(2) lays down that every appeal against a decision or order relating, among other things, to the determination of any question having a relation to the rate of duty of excise or to the value of goods for purposes of assessment shall be heard by a special Bench. The larger Bench decision by a majority of three to two in the case of Collector of Central Excise v. Kashmir Vanaspati 1987 (29) E.L.T. 208 was on a similar issue relating to the exemption under Notification 201/79, dated 4-6-1979. It was held in the said decision that Appeals relating to the said Notification fall within the jurisdiction of the Special Bench and the Regional Benches shall not deal with them. Though the issue related to an exemption Notification, it was not really a question of rate of duty for purposes of assessment. The exemption provided thereunder was to the extent of duty paid on the inputs us ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of benefit under Notification No. 201/79 would not involve a determination of any question having relation to the rate of duty of excise payable either on the input goods falling under T.I. 68 or the finally manufactured goods on which duty is to be paid after taking benefit under Notification No. 201/79. 10. In the circumstances we hold that the two appeals fall within the jurisdiction of a Regional Bench only and not a Special Bench. Dated : 6-1-1987 Sd/- (V.T. Raghavachari) Member Sd/- ( I.J. Rao ) Member 11. [Order per : S.D. Jha, Vice President for himself and for S/Shri Harish Chander and D.C. Mandal]. - I have carefully gone through the order proposed by brother Chari, Member (Judicial) but I have not been able to persuade myself into agreeing with the order. I, therefore, record my views separately. 12. The facts of the case, relevant provisions and the arguments advanced by the parties have been set out by brother Chari and their further ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wed I have no doubt that regard being had to the expression used in Section 35D(2) of the Act, the matter would squarely fall within the jurisdiction of Special Bench and not Regional Bench. Sd/- Sd/- Sd/- (D.C. Mandal) (Harish Chander) ( S.D. Jha ) Member Member Vice President FINAL ORDER 14. In accordance with the decision of the majority of Members constituting the Bench, the question of eligibility of respondents to benefit of Notification No. 201/79C.E., dated 4-6-1979 is held as a matter falling within the jurisdiction of Special Bench of the Tribunal and not Regional Bench. In view of this finding, Registry shall fix a suitable date for hearing of the appeal before this Bench. Sd/- Sd/- Sd/- (I.J. Rao) (Harish Chander) (S.D. Jha) Member Member Vice President Sd/- Sd/- (D.C. Mandal) (V.T. Raghavachari) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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