TMI Blog1985 (9) TMI 211X X X X Extracts X X X X X X X X Extracts X X X X ..... an, JDR, for the Respondent. [Order per : G. Sankaran] .-By this application, the Departmental Representative has contended that the present appeals do not involve any dispute having a relation to the rate of duty or the value of goods fur the purpose of assessment to duty. It is, therefore, urged that these appeals should appropriately be heard by the concerned Regional Bench and not by this Sp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , it is seen that there is no prayer in the appeals seeking determination of the classification or assessable value or any question having, a relation thereto. We are therefore, of opinion that these appeals do not fall within the jurisdiction of Special Bench 'C' to hear.
4. In the circumstances, the matter is placed before the President for directions. X X X X Extracts X X X X X X X X Extracts X X X X
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