TRANS ELECTRIC Vs. COMMISSIONER OF CENTRAL EXCISE, BELAPUR

JUDGEMENT

(1.) THE issue involved in this matter is that determination of rate of duty as it relates to clearance of excisable goods without payment of duty under EPCG license. Therefore, the matter has to be decided by a Division Bench of this Tribunal as per the provisions of Section 35D(3) of the Central Excise Act, 1944. Accordingly, I direct the registry to place the matter before the Division Bench of [his Tribunal for consideration and disposal of this appeal.