TMI Blog2011 (4) TMI 471X X X X Extracts X X X X X X X X Extracts X X X X ..... t have decided the issue where the difference in duty is involved or the duty involved or the amount of fine or penalty interest exceed Rs. 10,00,000/-. In the instant case, the claim for refund of duty is Rs. 14,97,508 - it is clear that a Single Member could not have disposed off the claim by the assessee which is one without jurisdiction - Appeal is allowed - 40 of 2010 - - - Dated:- 12-4-201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... C.E. (N.T.), dated 1-3-2002 as amended. The grievance is that under Section 35-D it prescribes the procedure by which a Single Member of the Appellate Tribunal could not have decided the issue where the difference in duty is involved or the duty involved or the amount of fine or penalty interest exceed Rs. 10,00,000/-. In the instant case, the claim for refund of duty is Rs. 14,97,508/-. The impug ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uty of excise or to the value o goods for purposes of assessment is in issue or is one of the points in issue, the difference in duty involved or the duty involved; or (b) the amount of fine or penalty involved, does not exceed ten lakh rupees. Therefore it is clear that a Single Member could not have disposed off the claim by the assessee which is one without jurisdiction. Hence, we pass ..... X X X X Extracts X X X X X X X X Extracts X X X X
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