Central Excise Act, 1944
35D. PROCEDURE OF APPELLATE TRIBUNAL. 104-
(1) The provisions of sub-sections (1), (2), (5) and (6) of section 129C of the Customs Act, 1962 (52 of 3 1962), shall apply to the Appellate Tribunal in the discharge of its functions under this Act as they apply to it in the discharge of its functions under the Customs Act, 1962.
[ 105 (2) * * * 105 ]
(3) The President or any other member of the Appellate Tribunal authorized this behalf by the President may, sitting singly, dispose of any case which has allotted to the Bench of which he is a member where –
(a) in any disputed case, other than a case where the determination of any question having a relation to the rate of duty of excise or to the value of 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 [ 106 ten lakh rupees 106 ].