TMI Blog1987 (1) TMI 110X X X X Extracts X X X X X X X X Extracts X X X X ..... nder Rajan, appearing for the Department, raised an objection that the appeals will have to be heard by the concerned Regional Bench and not by a Special Bench. The Bench took note of the fact (as mentioned in its order, dated 19-8-1986) that appeals involving the question of eligibility for benefit under notification No. 201/79-C.E. have been dealt with by Regional Benches as well as by Special Benches details of such appeals being given in the order, dated 19-8-1986. On a request of the said Bench the President has directed that this Bench of five Members may go into the question regarding jurisdiction as a preliminary issue and that if this Bench holds that the appeals fall within the jurisdiction of a Special Bench it may proceed furthe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Excises and Salt Act. The same reads as follows: "Every appeal against a decision or order relating, among other things, to the determination of any question having a relation to the rate of duty of excise or to the value of the goods for purposes of assessment, shall be heard by a Special Bench constituted by the President for hearing such appeals and such Bench shall consist of not less than three members and shall include at least one judicial member and one technical member." 5.Under the provisions thereof any appeal against a decision or order which relates amongst other things (and need not necessarily exclusively) to the determination of any question having a relation to the rate of duty, of excise or to the value of goods for p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... termination of the quantum of duty payable and that, in turn, depended upon the applicability of the exemption notification, the process of assessment involved determination of the effective rate at which the duty was payable under the notification for purpose of assessment and hence the appeals lie within the jurisdiction of a Special Bench. 6.The provisions of rule 8 of the Central Excise Rules (under which the exemption notification had been issued) were also referred to by the Bench during the arguments and submissions were heard whether the words of rule 8 would furnish an indication as to the nature of the dispute that may arise on the applicability of the notification being questioned and whether that dispute would not be one relat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... area, volume or other measure with reference to which the duty is leviable." 8.In terms of notification No. 201/79 the manufacturer was entitled, in paying duty on the manufactured goods, to calculate the normal effective duty and deduct therefrom the duty of excise paid on the inputs which fell under T.I. 68 CET. Thus what was deductible was the duty at the effective rate on the inputs falling under T.I. 68 CET. This must be deducted from the duty payable on the final manufactured goods calculated at the normal effective rate. Therefore, there would be no question as to the rate at which excise duty would be payable either on the input goods or the finally manufactured goods, so far as the normal effective rate on them is concerned. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r taking benefit under notification No. 201/79. 10.In the circumstances we hold that the two appeals fall within the jurisdiction of a Regional Bench only and not a Special Bench. Sd/- (V.T. Raghavachari ) Member 6-1-1987 Sd/- (I.J. Rao) Member 11. [Per : S.D. Jha, Vice-President for himself and for S/Shri Harish Chandra and D.C. Mandal]. - I have carefully gone through the order proposed by brother Chari, Member (Judicial) but I have not been able to persuade myself into agreeing with the order. I, therefore, record my views separately. 12.The facts of the case, relevant provisions and the arguments advanced by the parties have been set out by brother Chari and their further repetition appears unneces ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the rate of duty of excise". In T.P. Mukherjee's Law Lexicon Vol. 2, 1982 Edition, the meaning of the words "relating to or in relation to" on the authority of a Madras High Court decision is given as follows - "Such words as "relating to or in relation to" are words of comprehensiveness which might both have a direct significance as well as an indirect significance depending on the context. They are not words of restrictive content and ought not to be so construed. - State Wakf Board, Madras v. Abdul Azees Sahib, A.I.R. 1968 Mad 79 at 81 (1967) 1 Madras I.J. 190 : Mad L.W. 170".. In view of this meaning, even though the notification may have no direct significance as to determination of any question as to rate of duty, it does have an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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