Reference under Section 35G barred where the Tribunal's decision concerns the rate of duty of excise.

A reference application under Section 35G of the Central Excise Act is not maintainable where the Tribunal's decision relates to determination of the rate of duty of excise. Section 35G excludes references in matters concerning the rate of duty or the value of goods for assessment, so the statutory bar applies once the issue falls within that category. As the Tribunal had decided a question relating to the rate of duty of excise, the reference applications could not be entertained and were dismissed.

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Issues: Whether a reference application under Section 35G of the Central Excise Act is maintainable when the question decided by the Tribunal relates to the rate of duty of excise.

Analysis: Section 35G permits reference only in matters not relating to determination of any question having relation to the rate of duty of excise or to the value of goods for assessment. As the issue decided by the Tribunal concerned the rate of duty of excise, the statutory bar applied and the reference applications could not be entertained.

Conclusion: The reference applications were not maintainable and were dismissed.

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