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2018 (10) TMI 320 - HC - Central ExcisePenalty exceeding ₹ 50 lakhs - section 35D(3) of Central Excise Act, 1944 - Held that:- The jurisdiction of a single member to decide any appeal before the Tribunal would be limited to the cases where the amount of fine and penalty involved does not exceed ₹ 50 lakhs - In the present case therefore the single member had no jurisdiction to decide the appeal. Impugned order is therefore set aside only on this ground. Appeal is revived before the Tribunal and shall be heard by the Division Bench of the Tribunal.
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