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2011 (7) TMI 723 - CESTAT, MUMBAINotification No.41/2007-ST dated 06/10/2007 - Vide Section 35D (3) of the Central Excise Act, 1944, cases where determination of any question having a relation to the rate of duty of excise or to the value of goods for purposes of assessment is in issue or is one of the points in issue, are excluded from the scope of Single Member Bench and the same has to be considered by a Division Bench of this Tribunal - Matter is placed before the divisional bench
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