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TMI Blog2006 (9) TMI 313X X X X Extracts X X X X X X X X Extracts X X X X ..... lant. Smt. A.B. Jindal, JDR, for the Respondent. [Order per : Justice R.K. Abichandani, President]. - This group of stay applications is placed by the Registry before the Division Bench for hearing under Section 35-F of the Central Excise Act. The learned Counsel for the applicants states that these matters do not involve any dispute in relation to the rate of duty of excise or to the val ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anded from the appellant, the matter was required to be transferred to the Division Bench. 3. The learned Single Member appears to have held that since the Single Member jurisdiction is limited to involvement of duty/fine/penalty, if it did not exceed Rs. 10 lakhs, the matters pertaining to disputes regarding interest were required to be heard by a Division Bench. 4. The proviso to Sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4.1 It will be evident from Section 35-D(3) that any disputed cases other than those excluded in clause (a) can be heard by a Single Member provided the difference in duty involved or duty involved does not exceed Rs. 10 lakhs. Therefore, under clause (a) of Section 35-D(3), the following cases cannot be heard by a Single Member - (1) Cases where the determination o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are not excluded. Sub-section 3(a) and (b) of Section 35-D, clearly indicates that all disputed cases other than the excluded categories, can be heard by a member of the Appellate Tribunal sitting Single. 5. We accordingly, hold that these applications are required to be heard by the Single Member Bench. The registry will place these applications before the appropriate Single Member Bench. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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